Impementation of Good Corporate Governance and Financial Performance: Lessons from Telecomunication and Tchnology Sctor in South East Asia  

Oleh:

Achjari, Didi ; Candra Sari, Ratna ; Suryaningsum, Sri

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 12 no. 3 (Sep. 2009), page 215-232.
Topik: Good Corporate Governance (GCG); ASEAN; Corporate action; Completeness of GCG Organization Structure; Public Independency Indicator; Telecommunication and Technology Company

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The study aims to investigate Good Corporate Governance (GCG) implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements organization structure, public ownership, audited financial report, and return of total assets. The sample of this study is technology and telecommunication companies from six ASEAN countries. Data obtain from OSIRIS database from year 2005 to 2007 is examined using regression analysis . This study findes that factors of influencing net profit vary across the countries. In Indonesia, public qwnership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Furthermore, the results in Thailand show that all variables are significant. However, in Phillipine, the results suggest that not all variables are significant. In Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit.

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