Cover Image

Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations

Regional Government-Linked Companies (RGLCs) in Indonesia have suffered from the unhealthy image and loss of respect from the public. The RGLCs are incapable of independently running the companies without financial support from the government. Accordingly, this research determines the effects of a...

Full description

Saved in:
Bibliographic Details
Main Authors: Amdanata, Donal Devi, Noorhayati Mansor,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2020
Online Access:http://journalarticle.ukm.my/15653/1/28879-130375-1-PB.pdf
http://journalarticle.ukm.my/15653/
http://ejournal.ukm.my/pengurusan/issue/view/1283
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-ukm.journal.15653
record_format eprints
spelling my-ukm.journal.156532020-11-13T02:54:43Z http://journalarticle.ukm.my/15653/ Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations Amdanata, Donal Devi Noorhayati Mansor, Regional Government-Linked Companies (RGLCs) in Indonesia have suffered from the unhealthy image and loss of respect from the public. The RGLCs are incapable of independently running the companies without financial support from the government. Accordingly, this research determines the effects of audits conducted by the State Audit Board of the Republic of Indonesia on the performance of RGLCs. This study also examines the influence of regulations on the RGLCs’. Agency theory and resource dependence theory provide the bases in developing the proposed hypotheses. The survey questionnaire was used to collect primary data. A total number of 57 out of 113 RGLCs (50.44%) made up the final sample. Each RGLC represented by six respondents, and the total final sample size was 342. The results provide new evidence that the financial audit does not affect the performance of RGLCs, while the Compliance audit indicates a positive effect on the performance of these RGLCs. Penerbit Universiti Kebangsaan Malaysia 2020 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/15653/1/28879-130375-1-PB.pdf Amdanata, Donal Devi and Noorhayati Mansor, (2020) Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations. Jurnal Pengurusan, 58 . pp. 1-13. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/1283
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description Regional Government-Linked Companies (RGLCs) in Indonesia have suffered from the unhealthy image and loss of respect from the public. The RGLCs are incapable of independently running the companies without financial support from the government. Accordingly, this research determines the effects of audits conducted by the State Audit Board of the Republic of Indonesia on the performance of RGLCs. This study also examines the influence of regulations on the RGLCs’. Agency theory and resource dependence theory provide the bases in developing the proposed hypotheses. The survey questionnaire was used to collect primary data. A total number of 57 out of 113 RGLCs (50.44%) made up the final sample. Each RGLC represented by six respondents, and the total final sample size was 342. The results provide new evidence that the financial audit does not affect the performance of RGLCs, while the Compliance audit indicates a positive effect on the performance of these RGLCs.
format Article
author Amdanata, Donal Devi
Noorhayati Mansor,
spellingShingle Amdanata, Donal Devi
Noorhayati Mansor,
Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations
author_facet Amdanata, Donal Devi
Noorhayati Mansor,
author_sort Amdanata, Donal Devi
title Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations
title_short Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations
title_full Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations
title_fullStr Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations
title_full_unstemmed Performance of Regional Government-Linked Companies in Indonesia: the influence of State Audit Board and regulations
title_sort performance of regional government-linked companies in indonesia: the influence of state audit board and regulations
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2020
url http://journalarticle.ukm.my/15653/1/28879-130375-1-PB.pdf
http://journalarticle.ukm.my/15653/
http://ejournal.ukm.my/pengurusan/issue/view/1283
_version_ 1683231773827268608
score 13.211869

Similar Items