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This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.  

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

The author conducted this research at PT Bank Rakyat Indonesia Tbk which is listed on the Indonesia Stock Exchange (IDX), PT Bank Central Asia Tbk, PT Bank Syariah Indonesia Tbk, and PT Bank BTPN Syariah Tbk. Risk Profile, Earnings, and Capital (RGEC), and Good Corporate Governance (GCG) are the methods used for this research. This study aims to determine the financial performance of Islamic and conventional banks during the Covid-19 pandemic in terms of risk profile, good corporate governance (GCG), profitability, and capital. This type of research is quantitative, the type of data used is secondary data, the data collection technique used was documentation technique and the data analysis method was a quantitative descriptive method. The results showed that the financial performance of PT Bank Rakyat Indonesia Tbk was in good condition, PT Bank Central Asia Tbk was in very good condition, PT Bank Syariah Indonesia Tbk was in very good condition PT Bank BTPN Syariah Tbk good condition.    

This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional share ownership and independent board of commissioners. And dependent variable is firm value and intervening variable used in this study is profitability. Profitability is able to mediate Intellectual Capital, Independent Board of Commissioners, Institutional Ownership on Company Value.

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.

This research aims to examine the implementation of Good Corporate Governance (GCG) and the implementation of the company's Internal Control System. Data analysis used the positivism philosophy method in a family business company engaged in the manufacturing industry since 1946. Informants were determined by purposive sampling, namely, taken from the top management, middle management, and staff groups. Data analysis techniques in this study used a case study approach through interviews. Research results: GCG implementation is not following best practices by this family business company, and Internal Control System implementation has not become aware by management.

. The purpose of this article is to establish the development of the legal theory and doctrine of Piercing The Corporate Veil in the law on limited liability companies. The legal reform of legal persons can be traced back to two milestones in the history of legal persons, namely, firstly, the emergence of the theory of legal persons, which focuses on the personalization of legal persons as if they were persons, and secondly, the emergence of the corporate law doctrine known as Piercing the Corporate Veil, which is motivated to reveal the legal veil of the persons behind the company, namely, shareholders, directors and managers. The research method is normative law with a normative approach), concepts and cases. The results of this study can be attributed to the fact that the principle of piercing the corporate veil supports the implementation of the GCG to prevent the abuse of shareholder power. The principle of piercing the corporate veil can limit or prevent unlawful acts committed by shareholders, commissioners and directors who exploit corporate opportunities for personal gain or misuse of corporate assets. The conclusion of this study is that the legal effect of the principle of piercing the corporate shield on the liability of the PT, if violated, has the effect of limiting the liability of the company to unlimited liability (unlimited liability) up to the personal assets of the shareholders.

PT Pelindo Multi Terminal is a subsidiary of the state-owned PT Pelabuhan Indonesia (Persero) which manages port business entities in the field of multipurpose terminal operations in Indonesia, such as liquid bulk, dry bulk, general cargo, and so on. PT Pelindo Multi Terminal / SPMT as the leading provider of non-container terminal services in Indonesia provides various services to service users. The services provided by SPMT include Stevedoring, Haulage, Receiving/Delivery, Stacking, Dock Services and Other Services. PT Pelindo Multi Terminal has a high commitment to implementing the principles of Good Corporate Governance (GCG) consistently and continuously. PT Pelindo Multi Terminal is responsible for loading and unloading activities at the port. Stevedoring Workers (TKBM) have an important role in achieving the performance of loading and unloading activities from the port to the ship and from the ship to the port. Loading and unloading workers are one part of the workforce that needs attention because the work process they carry out carries the risk of work accidents. Work safety issues are factors that must be taken into account when carrying out loading and unloading work at the port. To obtain data the author used the Field Research method together with employees of PT Pelindo Multi Terminal Belawan using interviews. The library research method is also used by reading books and research results related to the paper writer's object obtained from libraries and other trusted sources.

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

Penerapan Good Corporate Governance menjadi tantangan yang harus di realisasikan oleh semua entitas bisnis, baik swasta, BUMN, maupun BUMD. Implementasi prinsip-prinsip good corporate governance menjadi kunci dari ketahanan ekonomi negara. Sejarah telah membuktikan bahwa krisis moneter yang terjadi pada tahun 1997 merupakan bukti empiris dari buruknya good corporate governance di Indonesia khususnya dan Kawasan Asia pada umumnya. Implementasi good corporate governance secara konsisten, disamping akan memberikan kontribusi postitf terhadap pertumbuhan perusahaan, juga berkontribusi terhadap perekonomian negara dan kepastian perlindungan konsumen. Keberadaan konsumen menjadi salah satu pilar penerapan good corporate governance, karenanya harus mendapatkan perlindungan secara maksimal. Melalui UU No. 8 tahun 1999, negara hadir dalam upaya perlindungan konsumen. Selain itu, partisipasi perlindungan konsumen juga terbuka untuk elemen masyarakat. Dengan terbukanya kran partisipasi perlindungan konsumen, pelanggan air minum juga terdorong untuk membentuk organisasi. Forum Komunikasi Pelanggan hadir menjadi bagian upaya perlindungan konsumen (pelanggan) air minum yang memiliki tugas pokok perlindungan dan pemberdayaan pelanggan. Penelitian ini bertujuan untuk mengetahui relevansi tugas Forum Komunikasi Pelanggan dengan prinsip-prinsip good corporate governance. Dari hasil penelitian, disamping secara aktual terdapat relevansi antara tugas Forum Komunikasi Pelanggan dan prinsip-prinsip Good Corporate Governance, juga terdapat kontribusi positif terhadap perusahaan.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government