Finance Accountability Looking at it Concept of Good Corporate Governance Point of View with Organization Performance
Dini Nur Fakhriani

Universitas Pendidikan Indonesia

Abstract

Good Corporate Governance (GCG) is a system used to direct and control the companys business activities. To reach Good Corporate Governance, one thing that should fulfill is transparency and accountability in a whole activities. A tertiary educational institution as non profit organization, should have otonomy and bigger responsibility in educational management, to get mission and organization goal, and to reach Good Corporate Governance, one of the efforts is through the finance accountability. In finance accountability application, we will have a justification report about trustworthy and reliable finance managing of the organization.
The purpose of this research is to find the correlation between a finance accountability looking at it concept of Good Corporate Governance point of view with organization performance. The method used in the research is quantitative and data analysis using nonparametric statistic. The study found that there is positive correlation between variables which being observed. It mean that correlation between a finance accountability looking at it concept of Good Corporate Governance point of view has a positive correlation with organization performance. If a finance accountability looking at it concept of Good Corporate Governance point of view is implemented correctly, will increase organization performance.

Keywords: Good Corporate Governance (GCG), finance accountability, organization performance

Topic: Financial Management and Accounting