Diponegoro Journal of Accounting
Volume 8, Nomor 1, Tahun 2019

PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA BPR RAM SEMARANG

MW Amelinda Eva E (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Warsito Kawedar (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
15 Nov 2019

Abstract

The application of Good Corporate Governance is an issue that always improves and has effects towards economic system. To be able to compete with others nationally and internationally, a corporate is obligated to apply Good Corporate Governance. This application also ensures external parties that  corporate is free from frauds and authority abuse, which is corruption, collusion, nepotism, and financial statement manipulation.This research uses qualitative method with study case approach which is applied at one of Bank Perkreditan Rakyat (BPR) in Semarang. The purpose of this research is to understand how  Good Corporate Governance is applied in BPR and factors  enhancing or obstructing the success of Good Corporate Governance application. The data is obtained with in-depth interview with BPR RAM Semarang’s informers. The data is analyzed using descriptive analysis.The result shows Good Corporate Governance application consists of transparency, accountability, responsibility, independency, and fairness, at BPR RAM is well applied and has positive effects although there are obstacles that is discovered. The obstacles are there is less knowledge about Good Corporate Governance, individual heterogeneity and heterogeneity of habits.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...