EVALUASI PENERAPAN INTERNAL CONTROL DAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT PLN (PERSERO) DISTRIBUSI JAKARTA RAYA DAN TANGERANG
| Main Author: | Iswandi, Iswandi |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Binus University
, 2011
|
| Subjects: | |
| Online Access: |
http://eprints.binus.ac.id/13906/1/0202-1111%2018_AK%20-%20Iswandi_setting-ABSTRACT.pdf http://eprints.binus.ac.id/13906/ |
| ctrlnum |
13906 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.binus.ac.id/13906/</relation><title>EVALUASI PENERAPAN INTERNAL CONTROL DAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT PLN (PERSERO) DISTRIBUSI JAKARTA RAYA DAN TANGERANG</title><creator>Iswandi, Iswandi</creator><subject>Management</subject><description>PT. PLN (Persero) Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and
Good Corporate Governance. The research would like to evaluate the implementation of Internal Control
accordance with COSO’s criteria (Committee of Sponsoring Organizations of the Treadway Commission) and
KNKG’s criteria (Komite Nasional Kebijakan Governance). Based on research found that five components of
COSO such as control environment, risk assessment, control activities, information and communication,
monitoring have been implemented but unfortunately one of the component such as control activities not yet
implemented properly accordance with COSO’s criteria. The company also have been imlemented GCG
accordance with KNKG’s criteria but still need development through internalization GCG’s spirit among the
employees because some employees still have different perception related to GCG. For example from employee
stand point there’s no problem receive special gift or receive special payment from customer and have a conflict
of interest when deal with public accountant.</description><publisher>Binus University</publisher><date>2011-11</date><type>Journal:Article</type><type>PeerReview:PeerReviewed</type><type>Book:Book</type><language>eng</language><rights/><identifier>http://eprints.binus.ac.id/13906/1/0202-1111%2018_AK%20-%20Iswandi_setting-ABSTRACT.pdf</identifier><identifier> Iswandi, Iswandi (2011) EVALUASI PENERAPAN INTERNAL CONTROL DAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT PLN (PERSERO) DISTRIBUSI JAKARTA RAYA DAN TANGERANG. Jurnal Binus Business Review, 02 (02). ISSN 2087-1228 </identifier><relation>
http://library.binus.ac.id/Collections/journal_detail.aspx?subject=21&volnoed=Volume 02 / Nomor 02 / November 2011&title=EVALUASI PENERAPAN INTERNAL CONTROL DAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT PLN (PERSERO) DISTRIBUSI JAKARTA RAYA DAN</relation><recordID>13906</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal PeerReview:PeerReviewed PeerReview Book:Book Book |
| author |
Iswandi, Iswandi |
| title |
EVALUASI PENERAPAN INTERNAL CONTROL DAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT PLN (PERSERO) DISTRIBUSI JAKARTA RAYA DAN TANGERANG |
| publisher |
Binus University |
| publishDate |
2011 |
| topic |
Management |
| url |
http://eprints.binus.ac.id/13906/1/0202-1111%2018_AK%20-%20Iswandi_setting-ABSTRACT.pdf http://eprints.binus.ac.id/13906/ |
| contents |
PT. PLN (Persero) Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and
Good Corporate Governance. The research would like to evaluate the implementation of Internal Control
accordance with COSO’s criteria (Committee of Sponsoring Organizations of the Treadway Commission) and
KNKG’s criteria (Komite Nasional Kebijakan Governance). Based on research found that five components of
COSO such as control environment, risk assessment, control activities, information and communication,
monitoring have been implemented but unfortunately one of the component such as control activities not yet
implemented properly accordance with COSO’s criteria. The company also have been imlemented GCG
accordance with KNKG’s criteria but still need development through internalization GCG’s spirit among the
employees because some employees still have different perception related to GCG. For example from employee
stand point there’s no problem receive special gift or receive special payment from customer and have a conflict
of interest when deal with public accountant. |
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DKI JAKARTA |
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