The Implementation of Good Corporate Governance: Required Quality of Management Accounting Information System? (Empirical Evidence on Sharia Banking Institutions in Bandung City, Indonesia)


The aim of this study is to explain that the quality of management accounting information systems is able to influence the implementation of good corporate governance on sharia banking institutions in Bandung city, Indonesia. A contribution of thought to the Financial Services Authority (OJK) in enforcing regulations on the implementation of good governance on sharia banking institutions is the result from this study. The research method used was a data collection survey through questionnaires as the instrument of research to the respondents who are managers in sharia banking institutions. The population was 42 sharia banking institutions in Bandung city, Indonesia. The target of population was all 12 institutions of sharia commercial banks in Bandung city in 2017 period. All targets of population are taken as samples by using nonprobability sampling technique with convenience sampling method. And analysis of simple linear regression method is as the hypothesis testing. The quality of management accounting information system positively and significantly influences to the implementation of good corporate governance on sharia banking institutions in Bandung city, Indonesia, as it is shown by the results. In other words, it can be said that the better quality of management accounting information system is needed as it will make the better implementation of good corporate governance on sharia banking institutions in Bandung city, Indonesia as well.



Keywords: quality of management accounting information system, good corporate governance, sharia banking institution

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