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Apriska Cahya Luvita; Ayu Puspita Sari; Elok Heniwati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

Kareem Jaber Dhahi

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed at the effectiveness of talent management in entrepreneurial performance at the University of Baghdad, where the study was conducted on the creativity of leaders in a number of colleges of the University of Baghdad in various (deans, heads of departments and assistant deans) where the questionnaire was used as a main tool in collecting successful data about the art of study, where ((204 questionnaires were distributed and (4 questionnaires were not returned, and (7) questionnaires were not valid for analysis, so the total number of cosmetic questionnaires for analysis is ((193 and the analysis and testing of hypotheses were conducted using the program (SPSSV.20), (PLS SMART), but the beginning that begins with the message was the descriptive analytical composition, and a group of colleges were selected at the University of Baghdad represented by linking (College of Law, College of Administration and Economics, College of Education Ibn Rushd, College of Engineering, College of Medicine, College of Arts, College of Sciences, College of Sciences Agricultural Specialties, College of Dentistry, College of Education and Nursing Sciences, College of Fine Arts, College of Education for Girls, College of Languages, College of Political Science, College of Medicine Al-Kindi, College of Medicine Al-Kindi, College of Media, College of Science for Girls).