Mukhtarudin, Mukhtarudin and Adam, Mohamad and Isnurhadi, Isnurhadi and Fuadah, Luk Luk (2022) Implementation of Social Culture in Corporate Governance: A Literature Study (Similarity 18). Turnitin Universitas Sriwijaya, International Journal of Financial Research. (Submitted)
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Abstract
Good corporate governance (GCG) is a principle implemented by the company to ensure that the interests of stakeholders are not neglected. GCG consists of five main pillars which are transparency, accountability, responsiveness, independency, and fairness. In Indonesia, GCG implementation has not been effective enough as it is only necessarry for large companies and the public. The instrument used to assess GCG implementation is not appropriate either, examples of such are its portion, the existence and role of independent commissioners, portion, the existence and role of the audit committee, and ownership structure. This paper analyzes the implementation of culture found in Indonesian people living in GCG system. With the implementation of this social culture, the corporate GCG is better in its implementation because it is built on the noble values of the people. It then became the Pancasila which is the philosophy of Indonesia as such the the GCG implementation is accessed using the Pancasila Corporate Governance Index (PCGI).
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 06 Apr 2022 05:04 |
| Last Modified: | 06 Apr 2022 05:04 |
| URI: | http://repository.unsri.ac.id/id/eprint/68034 |
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