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The Influence of The Implementation of Good Corporate Governance and AKHLAK on The Performance

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2024) · pp. 190–207

DOI
10.26487/akrual.v17i2.32920
ISSN
2829-0615, 1979-1712
Published
2024-07-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to determine the effect of the implementation of good corporate governance and AKHLAK on the company's performance at PT. Telkom Regional. The method of data collection in this study is to use a questionnaire distributed to employees as primary data. The data were analyzed by multiple linear regression and tested by research instrument test, classical assumption test, partial test and simultaneous test using SPSS software. The results of this study indicate that good corporate governance and AKHLAK has a positive and significant effect on company performance at the PT. Telkom Regional.

Keywords

Collaboration network of the authors

40 authors · 212 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Pancasakti Makassar
  • Indonesia University of Education
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Akhmad Fikri RosyadiAffiliation unknown2
Dini RudiniAffiliation unknown2
Amiruddin -Affiliation unknown1
Rahmawati HSAffiliation unknown1
ArifuddinAffiliation unknown1
Firmansyah FirmansyahUniversitas Pancasakti Makassar1
Meida Cahyo UntoroAffiliation unknown1
Fajar Pandapotan Siringo-ringoAffiliation unknown1
Hadid Jadidan Al WahidanAffiliation unknown1
Rama MaulanaAffiliation unknown1
Fitria HusniAffiliation unknown1
Lintang AthalaAffiliation unknown1
Intan SyafikaAffiliation unknown1
Tori LiantiAffiliation unknown1
Indah Eka PurwasihAffiliation unknown1
Putri DwitaAffiliation unknown1
Jamiatus SodikhohAffiliation unknown1
Haning ParaswariAffiliation unknown1
Sri MulyaniIndonesia University of Education1
Syifa InayatiAffiliation unknown1
Miftahur RohmahAffiliation unknown1
Okti MaghfirawatiAffiliation unknown1
Ayu Komala SariAffiliation unknown1
Fadillah Nisa AfriliaAffiliation unknown1
Esa Surya AuliaAffiliation unknown1
Elza Hilmy FardiyahAffiliation unknown1
Susang GiniAffiliation unknown1
Rani Rizma Al FatihahAffiliation unknown1
Fiqri GumilangAffiliation unknown1
Akram Tri RizkiAffiliation unknown1
Mayang SariAffiliation unknown1
Refia SukmawatiAffiliation unknown1
Daniel NugrohoAffiliation unknown1
Lusi HandayaniAffiliation unknown1
Nurul AdilaAffiliation unknown1
Rio Purnama PutraAffiliation unknown1
Dimas Candra KurniawanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">The Influence of The Implementation of Good Corporate Governance and AKHLAK on The Performance</dc:title>
	<dc:creator xml:lang="en">Muhammad Farhan</dc:creator>
	<dc:creator xml:lang="en">Habbe, Abdul Hamid</dc:creator>
	<dc:creator xml:lang="en">Purisamya, Asharin Juwita</dc:creator>
	<dc:subject xml:lang="en">Good Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">AKHLAK</dc:subject>
	<dc:subject xml:lang="en">Company Performance</dc:subject>
	<dc:description xml:lang="en">This study aims to determine the effect of the implementation of good corporate governance and AKHLAK on the company's performance at PT. Telkom Regional. The method of data collection in this study is to use a questionnaire distributed to employees as primary data. The data were analyzed by multiple linear regression and tested by research instrument test, classical assumption test, partial test and simultaneous test using SPSS software. The results of this study indicate that good corporate governance and AKHLAK has a positive and significant effect on company performance at the PT. Telkom Regional.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2024-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/32920</dc:identifier>
	<dc:identifier>10.26487/akrual.v17i2.32920</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 17 NOMOR 2 JULI 2024; 190-207</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/32920/13864</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>