PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, MANAJEMEN RESIKO DAN PENGENDALIAN KECURANGAN TERHADAP PENGELOLAAN ASET DANA JAMINAN SOSIAL PADA BPJS KETENAGAKERJAAN CABANG MANADO

  • Cindy S Wurangian
  • Frankie J. H. Taroreh
  • Octavianus M. T. Muaja
Keywords: Good Corporate Governance, Risk Management, Fraud Control, Management of Social Security Fund Assets

Abstract

BPJS Employment is a public legal entity formed by the Law to organize social security programs. In carrying out its responsibilities, BPJS is required to manage trust funds belonging to all participants in accordance with applicable regulations. Good management of assets of social security funds will have an impact on achieving company goals and provide trust to the people who are participants in the BPJS Employment. The purpose of this study is to examine whether the application of good corporate governance, risk management and fraud control has an influence on the management of social security fund assets. This study uses a questionnaire (questionnaire) method that is distributed to 32 respondents who are employees of BPJS Employment. This study uses data analysis methods in the form of validity test, reliability test, classic assumption test, multiple regression analysis and hypothesis testing. The results of this study through multiple regression analysis indicate that the application of good corporate governance has a positive effect on the management of assets of social security funds with a regression coefficient of 0.106. The application of risk management has a positive effect on the management of social security fund assets with a regression coefficient of 0.031. The application of fraud control has a positive effect on the management of social security fund assets with a regression coefficient of 0.276. However, after testing the hypothesis, it was found that the application of good corporate governance, risk management and partial fraud control (t test) and simultaneously (f test) did not significantly influence the management of social security fund assets.

Published
2019-04-30
How to Cite
Wurangian, C., Taroreh, F., & Muaja, O. (2019). PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, MANAJEMEN RESIKO DAN PENGENDALIAN KECURANGAN TERHADAP PENGELOLAAN ASET DANA JAMINAN SOSIAL PADA BPJS KETENAGAKERJAAN CABANG MANADO. Innovative: Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1), 15-23. Retrieved from https://ejournal.unikadelasalle.ac.id/innovative/article/view/59
Section
Articles