Investment of information technology (IT) in the government sector in Indonesia continues to increase every year. However, this increase has not been followed by good governance due to the lack of attention to good IT...Investment of information technology (IT) in the government sector in Indonesia continues to increase every year. However, this increase has not been followed by good governance due to the lack of attention to good IT management. Measurement of IT governance is therefore required as a basis for the continuous improvement of the IT services to government agencies. This study is aimed at producing an application to measure the maturity level of IT governance in government institutions, thus facilitating the process of improvement of IT services. The application developed is based on COBIT 4.1 framework and the design used is Unified Modeling Language. Through stages of information system development, this research results in an application for measuring the maturity level of IT governance that can be used by government agencies in assessing existing IT governance.展开更多
深化国有企业混合所有制改革是“十四五”规划的重点议题,随着国企改革三年行动进入下半场,资本市场已成为改革重地,混改政策对国有上市公司股价信息效率的影响日益受到关注。借鉴并拓展Bai et al.(2016)提出的股价信息性指标,测度出200...深化国有企业混合所有制改革是“十四五”规划的重点议题,随着国企改革三年行动进入下半场,资本市场已成为改革重地,混改政策对国有上市公司股价信息效率的影响日益受到关注。借鉴并拓展Bai et al.(2016)提出的股价信息性指标,测度出2003—2020年国有上市公司的股价信息性,然后检验国企混改对股价信息性的影响。实证结果表明:第一,混改能够显著提升国有上市公司的股价信息性,其中,提高非国有股东参股程度和增强股权融合度带来的股权结构改善与非国有股东委派高管带来的高层治理改进均有助于提高股价信息性,但股权多样性未能产生显著作用。第二,混改对股价信息性的影响存在股权性质与行业竞争度的异质性,对于央企和位于低竞争行业的国有上市公司来说,其股价信息性的提升仅与混改带来的高层治理改进显著相关。第三,股权结构维度的混改能够通过治理效应和减负效应提高国有上市公司的股价信息性,而非国有股东委派高管主要发挥了治理效应。最后,基于合成双重差分法发现,超过四成的国有上市公司股价信息性在混改后有所上升,特别地,高竞争行业、经济发展水平和市场化水平较高的地区以及中部和东部沿海地区的改善效果更为明显。由此可见,评估资本市场对国企资产的定价效率,对于深化与细化随后的改革工作无疑有着重要的参考价值。展开更多
文摘Investment of information technology (IT) in the government sector in Indonesia continues to increase every year. However, this increase has not been followed by good governance due to the lack of attention to good IT management. Measurement of IT governance is therefore required as a basis for the continuous improvement of the IT services to government agencies. This study is aimed at producing an application to measure the maturity level of IT governance in government institutions, thus facilitating the process of improvement of IT services. The application developed is based on COBIT 4.1 framework and the design used is Unified Modeling Language. Through stages of information system development, this research results in an application for measuring the maturity level of IT governance that can be used by government agencies in assessing existing IT governance.
文摘深化国有企业混合所有制改革是“十四五”规划的重点议题,随着国企改革三年行动进入下半场,资本市场已成为改革重地,混改政策对国有上市公司股价信息效率的影响日益受到关注。借鉴并拓展Bai et al.(2016)提出的股价信息性指标,测度出2003—2020年国有上市公司的股价信息性,然后检验国企混改对股价信息性的影响。实证结果表明:第一,混改能够显著提升国有上市公司的股价信息性,其中,提高非国有股东参股程度和增强股权融合度带来的股权结构改善与非国有股东委派高管带来的高层治理改进均有助于提高股价信息性,但股权多样性未能产生显著作用。第二,混改对股价信息性的影响存在股权性质与行业竞争度的异质性,对于央企和位于低竞争行业的国有上市公司来说,其股价信息性的提升仅与混改带来的高层治理改进显著相关。第三,股权结构维度的混改能够通过治理效应和减负效应提高国有上市公司的股价信息性,而非国有股东委派高管主要发挥了治理效应。最后,基于合成双重差分法发现,超过四成的国有上市公司股价信息性在混改后有所上升,特别地,高竞争行业、经济发展水平和市场化水平较高的地区以及中部和东部沿海地区的改善效果更为明显。由此可见,评估资本市场对国企资产的定价效率,对于深化与细化随后的改革工作无疑有着重要的参考价值。
