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"Corporate Leader Academy (APP) is a high level education that formed is academy and states owner by Indonesian Industrial Department. That institution is part of high level education bureaucrat that categorize by saves is a public goods. As we can say APP have a responsibility to take car good service quality and professional in the order that APP must available good service quality and professional, cause of it APP must do the good governance paradigm in daily operation on that environment. So, the APP implemented good government paradigm in that surround. APP can expected to participation of community force, to open they are mind or transparency to responsible all the policy actions to the community, and more effective and efficient in the management process and resources allocation. In the past, the researched about the relationship of good governance practice versus quality service for the student in the APP institution research, good governance is indifferent variable (X), with 4 (four) kind of indicators that is: efficiency, accountability participation and transparency. In the other hand, service-quality is formed in depend (Y), variable, with uses five indicators that is: Tangibles, reliability, responsibility, assurance and empathy. The result of this research get some points of quality o effectiveness 47,89%, accountability 44,97%, transparency 46,61%, and participants 36,52%. Best of the average that the quality of good governance practiced that involve APP according to the respondent. With some student of APP, only 43,94% from the analysis. Otherwise in the quality of the student service get the percentage 45,08% from the reliability indicator, 44,27% from responsibility indicator, 48,89% from the assurance indicators and 44,57% from the empathy indicator practicing. Based of the research result we can see it need the more service or the employ and lectures an APP. The quality of good governance it only 43,94% must be improved it. Efficiency must be built focused to procedure efficiency. APP has to short bureaucrat line toward to the student services. These this can be helped with the minimize procedure and involved student for finding the service or it can use exactly technology, Internet facility. Accountability can improve transparency. APP must open the opportunity of student to follow participate or giving the suggestion about how to built student service quality both individuality of organization. In another way student service quality sector in APP only 45,08% this things still under of the standard of the students min then APP has improve five indicators. From physics indicator or tangible consist of APP must improve the facilities for students. Responsibility indicator, reliability, assurance, and empathy can be improved it with the training that functions ability, competency, staff skills and APP lectures with the punish and reward systems for motivating staff and APP lectures to work be better with finally good quality of student service in APP. From the measurements about the relation of good governance practice and student service quality get are point 0,803. it means that between good governance practice and students service quality have positive and strong significant in means if good governance practice more improved it, it can improve student service quality APP."

"Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan (kepemilikan pemerintah, kepemilikan institusional, proporsi komisaris independen, direksi keluarga, direksi asing) dan kualitas audit terhadap tingkat transparansi perusahaan. Penelitian menggunakan sampel 127 perusahaan yang bergerak di bidang industri manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014. Hasil penelitian ini menyimpulkan bahwa proporsi komisaris independen, adanya direksi keluarga dan kualitas audit berpengaruh positif signifikan terhadap transparansi perusahaan. Sedangkan kepemilikan pemerintah, kepemilikan institusional, dan direksi asing tidak berpengaruh terhadap transparansi perusahaan.

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The aim of this research is to examine the impact of corporate governance (government ownership, institutional ownership, proportion of independent commissioner, family director, foreign director) and audit quality on level of corporate transparency. This research used 127 companies listed in manufacture industry on Indonesian Stock Exchange on 2012 until 2014. The result of the test show that proportion of independent commissioner, family director, and audit quality has positive significant impact on corporate transparency. On the other hand, government ownership, institutional ownership, and foreign director does not have significant impact on corporate transparency."

"Studi ini menguji relevansi nilai atas pengakuan dan pengungkapan nilai wajar aset tetap dan properti investasi. Relevansi nilai atas pengakuan diuji dengan membandingkan relevansi nilai atas nilai wajar properti investasi dengan aset tetap. Untuk aspek pengungkapan, selain menguji relevansi nilai pengungkapan nilai wajar aset tetap dan properti investasi secara umum, juga menguji relevansi nilai atas pengungkapan nilai wajar aset tetap dan properti investasi yang diukur oleh penilai independen dan manajemen. Selain itu, diuji pengaruh kualitas audit, praktik tata kelola perusahaan, dan karakteristik negara terhadap relevansi nilai atas pengakuan dan pengungkapan nilai wajar aset tetap dan properti investasi. Kualitas audit menggukanakan proksi ukuran auditor (Big 10). Sampel penelitian terdiri dari 6.660 observasi firm years pada 18 negara dengan kapitalisasi pasar modal terbesar pada kurun waktu 2011-2014. Pengujian dilakukan dengan metode regresi panel data (balanced panel). Studi ini menemukan bukti bahwa secara umum nilai wajar aset tetap dan properti investasi yang diukur oleh penilai independen memiliki relevansi nilai. Relevansi nilai atas nilai wajar properti investasi lebih tinggi dibandingkan aset tetap. Pada aspek pengakuan, kualitas audit, praktik tata kelola perusahaan, dan kualitas dan penegakan hukum terbukti meningkatkan relevansi nilai atas pengakuan nilai wajar aset tetap dan properti investasi. Berdasarkan hasil uji sensitivitas ditemukan bukti bahwa pengaruh Big 4 dan Second tier tidak berbeda dalam meningkatkan relevansi nilai tersebut. Pada aspek pengungkapan, nilai wajar aset tetap dan properti investasi tidak memiliki relevansi nilai, baik yang diukur oleh penilai independen maupun manajemen. Berdasarkan hasil uji sensitivitas, hanya pengungkapan nilai wajar aset tetap dan properti investasi yang diukur oleh penilai independen serta diaudit oleh Big 4 yang memiliki relevansi nilai.

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This study examines the value relevance of the recognition and disclosure of the fair value of fixed assets and investment properties. The value relevance of recognition is examined by comparing the value relevance of fair value of investment properties values with fixed assets. For the disclosure aspect, this study examines the value relevance of the disclosure of fair value of fixed assets and investment properties in general, and also examines the value relevance of the disclosure of the fair value of fixed assets and investment properties as measured by independent appraisers and management. In addition, this study also examines the effect of audit quality, corporate governance, and country-specific characteristics on the relevance of values for both recognition and disclosure of the fair value of fixed assets and investment properties. This study uses auditor size (Big 10) as the proxy of audit quality. The sample consisted of 6,660 firm-years of observations in 18 countries with the largest capital market capitalization during 2011-2014. Using the panel data regression method (balanced panel), the findings of the study reveal that in general fair value of fixed assets and investment properties as measured by independent appraisers are value relevant. The value relevance of the fair value of investment properties is higher than that of fixed assets. In recognition aspect, audit quality, corporate governance, the combination of regulatory quality and rule of law increase the value relevance of fair value of fixed assets and investment properties. Based on sensitivity test, this study found that the effect of Big 4 and Second Tier is not different in increasing that value relevance. In disclosure aspect, the disclosure of the fair value of fixed assets and investment properties are not value relevant, whether measured by independent appraisers or management. Based on the sensitivity test, only disclosure of fair value of fixed assets and investment properties as measured by independent appraisers and audited by Big 4 which are proven to be value relevant."

"Penelitian ini bertujuan untuk meneliti kepatuhan pengungkapan instrumen keuangan berdasarkan PSAK 60 (2010) pada tahun 2014. Penelitian ini juga bertujuan untuk menguji pengaruh mekanisme corporate governance yang terdiri dari efetivitas dewan komisaris, efektivitas komite audit, kualitas audit internal dan kualitas audit eksternal terhadap tingkat pengungkapan instrumen keuangan tersebut. Melalui skoring item pengungkapan PSAK 60 (2010), hasil penelitian menyimpulkan bahwa tingkat pengungkapan instrumen keungan perusahaan publik di Indonesia pada tahun 2014 berada pada tingkat rata- rata sebesar 69.45 % dengan rentang antara 14.81% hingga 92.59%. Kemudian ditemukan pula bahwa terhadap hasil ini, efektivitas dewan komisaris dan komite audit berpengaruh positif signifikan terhadap tingkat pengungkapan instrumen keuangan. Sedangkan kualitas audit internal dan audit eksternal tidak berpengaruh.

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The aim of this research is to examine the compliance of financial instrument mandatory disclosure based on PSAK 60 (2010) on 2014. This study also sees impact of corporate governance mechanism which are board commissioner and audit committee effectiveness, internal and external audit quality on financial instrument disclosure. Using PSAK 60 (2010) item scoring, the result of this test shows that the average level of financial instrument disclosure of public companies in Indonesia 2014 is 69.45 % in the range between 14.81% to 92.59%. Also, it was found that board commissioner and audit committee effectiveness have positive significant impact on financial instrument disclosure. In other side, internal and external auditor quality does not have significant impact."

"Dalam upaya meningkatkan dan memperbaiki kualitas pelayanan di lingkungan pemerintahan, Iembaga pemerintah mulai sadar akan tuntutan yang sering disampaikan masyarakat, yang menginginkan adanya keterbukaan, efisiensi, dilibatkannya peran serta masyarakat, pertanggung-jawaban publik. Tuntutan tersebut sering dilontarkan sebagai wujud keinginan adanya pemerintahan yang bersih dan berwibawa, atau adanya tata pemerintahan yang baik (good governance). Penerapan good governance di Balai Besar lndustri Agro (BBIA) dinyatakan dalam Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Tahun Anggaran 2004.Bertolak dari diterapkannya good governance, permasalahan yang diangkat dalam penelitian ini adalah apakah terdapat hubungan penerapan good governance dan kualitas pelayan jasa pengujian mutu produk pangan di BBIA ? Dalam permasalahan di atas, penelitian ditujukan untuk melihal sejauh mana keberhasilan praktek good governance dan kualitas pelayanan, dan seberapa erat hubungan antara good governance dan kualitas pelayanan jasa pada pengujian mutu produk pangan.Dalam penelitian ini kerangka teori yang dijadikan acuan rujukan untuk variabel good governance, indikator-indikatornya digunakan pandangan dari United Nation Development Program (UNDP), sedangkan untuk atribut- atribut yang belum dijelaskan oleh UNDP digunakan pandangan dari Gesellschaft fur Technische Zusammernarbeit (GTZ) dan Organization for Economics Co-operation and Development (OECD). Untuk variabel kualitas pelayanan digunakan pandangan Zeithaml et al.. Menurut pandangan UNDP, Basuki, dan Prasojo, kedua variabel penelitian tersebut memiliki hubungan yang saling mempengaruhi.Metode penelitian yang digunakan adalah survey melalui penyebaran kuesioner, dan interview. Populasi dalam penelitian ini adalah industri agro yang menggunakan jasa BBIA, dengan sample diambil secara accidental sampling jawaban kuesioner diukur dengan menggunakan skala likert dengan skor terendah 1 dan skor tertinggi 5. Taraf kesalahan yang digunakan adalah 5%. Pengolahan data menggunakan bantuan komputer program SPSS for Windows versi 12.00, untuk menguji validitas dan reliabilitas instrumen, analisis data menggunakan statistik distibusi frekuensi dan rentang kriteria, serta korelasi Spearman Rank untuk mengetahui ada tidaknya hubungan antara good governance dan kualitas pelayanan.Hasil penelitian membuktikan bahwa good governance dan kualitas pelayanan memiliki hubungan yang nyata dan signifikan, dengan derajat keeratan sebesar 0,435 pada taraf kesalahan 1%. Sedangkan hubungan antara indikator transparansi dengan kualitas pelayanan memiliki keeranan hubungan 0,352 pada taraf kesalahan 5%, indikator efisiensi dengan kualitas pelayanan memiliki keeratan hubungan 0,390 pada taraf kesalahan 1%, dan indikator partisipasi dengan kualitas pelayanan memiliki keeratan hubungan 0,306 pada taraf kesalahan 5%. Ketiga indikator tersebut memiliki hubungan yang positif dan signifikan. Namun untuk indikator akuntabilitas yang menempati kriteria kurang baik, tidak memiliki hubungan yang signifikan.Untuk good governance, publikasi hasil audit perlu ditingkatkan, sanksi kesalahan tindakan yang diakibalkan oleh penyelenggaran layanan perlu penegasan secara tertulis, agar terdapat kepastian. Dan agar informasi dapat dimonitor oleh pengguna jasa perlu dipikirkan penggunaan Personal Identity (PIN) agar dapat melakukan akses secara berjenjang melalui intranet.Untuk kualitas pelayanan, penampilan fisik gedung kantor perlu dibuat sedemikian rupa sehingga mampu memvisualisasikan adanya kegiatan pelayanan jasa. Dan untuk meningkatkan kecakapan dan kemauan menolong dari petugas, yang diperlukan adalah peningkatan profesionalisme dan skiil.

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For the agenda of improving and repairing the quality of service in government, government agency start aware of demand which was often submitted by society, that wishing the existence of openness, efficiency, the entangling of role, and public accountability.

The demand is often thrown as desire of clean governance or good governance existence. Applying of good governance in Balai Besar lndusti Agro (BBIA) expressed in governmental institution perfomance accountability report (LAKIP) Anual Budget 2004.

Starting from the applying of good govemance, the problem which lifted in this research is what is there are relation between applying of good govemance and service quality examination of food product examination in BBIA ?. In above problems, research addressed to see how far efficacy of practice of good governance and service quality.

ln this research, theory framework taken as reference for the variable of good governance, indicators of used by view of United Nation Development Program (UNDP), while for attribute which not yet been explained by UNDP used by Gessellschaft fur Technische Zusammernarbeit (GTZ) view, and Organization for Economics Co-operation and Development (OECD). For variable of service quality used by view of Zeithaml et al. According to view of UNDP, Basuki, and Prasojo, both of the research variables have relation which each other influencing.

Research methode the used are survey throught spreading of questionnaireaire, and interview. Population in this research are agro-industries which using service of BBIA, with Sample taken by accidental sampling. Questionaire measured by using likert-scale with score 1 and highest 5. Data processing use program computer aid of SPSS version Windows for 12., for test and validity and reliability instrument. Data analysis use frequency distribution statistic, and span criterion, and also correlation of Spearmen Rank to know relation between good governance and sercvice quality.

Research result prove that, service quality and good governance have signitication and real relation at 0,435. While relation betwween transparancy indicator with service quality own relation at level 0,352 at mistake level 1%, and efficiency with service quality own relation at level 0,390 at mistake level 1%, and indicator participation with service quality own relation 0,306 at mistake level 5%. Third the indicators have relation which are positive and significant, but for the indicator of accountability accupying unfavourable criterion, and do not have relation.

For good governance, publication result of audit require to be improved, sanction mistake of resulted frrom action by provider need coherent in writting so that there are certainty. information can be monitored by service user, required to be thought of usage of personal indentity (PIN) to be earning customer can do access by have ladder through intranet.

To the quality of service, appearance of office building physical require to be made in such a manner so that can isn?t it the existence of activity of service activities, and to improve willingness and efficiency help from officer the needed is the make-up of professionalism and skill."

"Penelitian ini mengkaji pelaksanaan Good Corporate Governance (GCG) di sektor perbankan di Indonesia ditinjau dari aspek pelaporannya dan menganalisis korelasi tingkat pelaksanaan GCG Bank terhadap kualitas kredit perbankan. Obyek dalam penelitian ini adalah 122 bank yang beroperasi di Indonesia. Jumlah sampel untuk menilai tingkat pelaksanaan GCG Bank adalah 95, sedangkan jumlah sampel untuk pengujian korealsi adalah 68 bank. Analisis dilakukan dengan melakukan skoring terhadap laporan pelaksanaan GCG Bank berdasarkan kriteria yang ditetapkan BI. Untuk mengetahui korelasi antara tingkat pelaksanaan GCG Bank dan rasio Non Performing Loan (NPL) digunakan Korelasi Pearson. Hasil penelitian menunjukkan bahwa 62% dari sampel Bank telah melaksanakan GCG dengan baik, 28% cukup dan 10% masih kurang. Uji korelasi menunjukkan bahwa tidak terdapat korelasi antara skor pelaksanaan GCG dengan rasio NPL atau kualitas kredit bank. Bank Indonesia sebaiknya perlu meningkatkan evaluasi terhadap pelaporan GCG bank untuk memastikan bahwa pengungkapan pelaksanaan GCG telah sesuai dengan ketentuan yang berlaku.

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This research studied the implementation of Good Corporate Governance (GCG) in banking sector in Indonesia viewed from its reporting aspect and analyzed the correlation between GCG implementation level and banking credit quality. The object of this research is 122 banks operating in Indonesia. Total sample for evaluating GCG implementation level is 95, while total sample for correlation test is 68. The analysis was performed by scoring bank’s GCG implementation reports against the criteria established by BI. To see the correlation between GCG implementation level and Non Performing Loan (NPL) ratio, Pearson Correlation was used.

The result showed that 62% of sampled banks have implemented GCG good, 28% fair and 10% poor. The correlation test showed that there is no correlation between the scores of GCG implementation and NPL ratio. Bank Indonesia needs to improve its evaluation on banks’ GCG reports to ensure the disclosure of GCG implementation is in accordance with prevailing regulations."

"Prinsip-prinsip good corporate governance saat ini telah diwajibkan oleh PT Bursa Efek Jakarta untuk diimplementasikan oleh perusahaan-perusahaan yang tercatat di bursa. Melalui penelitian ini, ingin diketahui apakah pengimplementasian good corporate governance tersebut mendapat tanggapan dari para investor, yang terlihat dari adanya pengaruh terhadap return saham dan volatilitasnya.Didalam penelitian ini, data yang dipergunakan adalah data saham harian dari perusahaan-perusahaan manufaktur yang telah memenuhi ketentuan PT BEJ mengenai pengangkatan Komisaris Independen dan penunjukan Komite Audit, dengan periode penelitian tahun 2001, 2002, dan 2003. Pengolahan data dilakukan untuk mendapatkan return harian baik saham maupun IHSG, yang kemudian dijadikan dasar untuk memperoleh Beta portofolio, expected return, dan abnormal return, serta standar deviasi return. Pengujian untuk hipotesis dilakukan atas abnormal return dan standar deviasi dengan menggunakan pengujian t-test two samples.Dari hasil pengujian hipotesis, diketahui bahwa pengimplementasian good corporate governance tidak mempengaruhi retun saham dan volatilitasnya. Artinya, setelah tiga tahun kewajiban pengimplementasian good corporate governance berjalan, masih belum mendapatkan respon dari investor.Good corporate governance hingga saat ini masih sebatas pedoman, yang hanya mengatur level atas dari para pengelola perusahaan. Dampaknya tidak dapat dilihat secara langsung, sebagaimana kinerja keuangan perusahaan. Oleh karena itu, para investor yang selama ini lebih tertarik pada angka-angka didalam laporan keuangan, kemungkinan belum berminat atau enggan untuk melihat penerapan good corporate governance pada emiten sebagai salah satu ukuran didalam menilai kinerja perusahaan."

"Rencana integrasi sektor keuangan ASEAN pada tahun 2020 mengharuskan adanya peningkatan ketahanan perbankan nasional yang dilakukan melalui penataan struktur kepemilikan saham bank. Skripsi ini membahas mengenai bagaimana penilaian Tingkat Kesehatan Bank dan Good Corporate Governance (GCG) mempengaruhi kepemilikan saham bank umum di Indonesia. Selain itu yang dibahas adalah mengenai potensi permasalahan yang mungkin terjadi dari penerapan kebijakan Bank Indonesia tentang kepemilikan saham bank umum terkait dengan penilaian Tingkat Kesehatan Bank dan GCG. Dengan menggunakan metode studi kepustakaan, diketahui bahwa penilaian Tingkat Kesehatan Bank dan GCG merupakan faktor penentu kepemilikan saham bank umum di Indonesia.

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ASEAN financial sector integration plan in 2020 requires enhancement of resilience of the national banking system which is conducted through regulating the structure of bank ownership This paper examines about how the assessment of Bank Soundness and Good Corporate Governance GCG affect the share ownership of commercial banks in Indonesia Moreover it also discusses the potential problems that may occur from the application of Bank Indonesia's policy on share ownership of commercial banks related to the assessment of Bank Soundness and GCG By using the method of literature study it is known that assessment of Bank Soundness and GCG are determining factors of share ownership of commercial banks in Indonesia."

"Penelitian ini menguji pengaruh struktur Good Corporate Governance dan kinerja terhadap risiko kredit pada Bank Umum Konvensional di Indonesia (2007-2011) dengan 190 observasi. Good Corporate Governance diproksikan oleh konsentrasi struktur kepemilikan, efektifitas dewan komisaris dan efektifitas komite audit, kinerja diukur menggunakan CAMELS (CAR, KAP, NIM, LDR), dan risiko kredit diukur menggunakan LLP. Untuk menguji pengaruh antar variabel digunakan metode Pooled Least Squared (PLS). Berdasarkan hasil pengujian, konsentrasi struktur kepemilikan, efektifitas komite audit, CAR berpengaruh negatif, sedangkan efektifitas dewan komisaris, KAP, NIM, LDR berpengaruh positif terhadap risiko kredit. Pada pengujian kinerja, konsentrasi struktur kepemilikan berpengaruh positif kecuali terhadap kinerja NIM berpengaruh negatif, efektifitas dewan komisaris berpengaruh positif kecuali terhadap kinerja LDR berpengaruh negatif sedangkan efektifitas komite audit berpengaruh negatif kecuali terhadap kinerja NIM berpengaruh positif.

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The aim of this research is to examine the influence of the structure of Good Corporate Governance and performance to the Credit Risk of Conventional Banks in Indonesia (2007-2011) with 190 observations. Good Corporate Governance is measured by the concentration of ownership structure, the effectiveness of board of commissioners, and the effectiveness of audit committee, performance is measured using the CAMELS (CAR, KAP, NIM, LDR), and the credit risk measured by LLP. Pooled Least Square (PLS) method was used to test the relationship between those variables. The result show that the concentration of ownership structure, the effectiveness of audit committee, CAR are negatively related, however, the effectiveness of board of commissioners, KAP, ROA, LDR are postively related with credit risk. On the performance testing, the concentration of ownership structure is positively related except on NIM have negatively related, the effectiveness of the board is positively related except on LDR have negative relationship, however, the effectiveness of the audit committee is negatively related except on NIM have positive relationship."

""ABSTRACT"Penelitian ini bertujuan untuk mengetahui pengaruh kriteria Islam terhadap kualitas tata kelola perusahaan. Kualitas tata kelola perusahaan dinilai menggunakan ASEAN CG Scorecard dengan kategori disclosure transparency. Kriteria Islam merupakan variabel dummy apakah perusahaan secara konsisten termasuk didalam Indeks Saham Syariah Indonesia ISSI selama periode 2014-2016. Sampel penelitian sebanyak 60 perusahaan dari sektor consumer goods, building construction, dan ritel dengan periode penelitian selama tiga tahun yaitu dari tahun 2014-2016. Hasil penelitian menunjukan tidak terdapatnya pengaruh signifikan antara kriteria Islam terhadap kualitas tata kelola perusahaan khususnya pada kategori disclosure and transparency."hr>""b>ABSTRACT"This study aims to determine the effect of Islamic criteria on the quality of good corporate governance in Indonesia. Quality of good corporate governance is assessed from ASEAN CG Scorecard in Disclosure and Transparency category. Islamic criteria are dummy variable whether the company is consistently inculded in Indona Sharia Shares Index ISSI during the period 2014 2016. The sample of reseach is 60 companies from consumer goods, building construction, and retail sector with research period for three years from 2014 2016. The result of this research shows that there is no significant effect between Islamic criteria on the quality of good corporate governance."