Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Budaya Organisasi terhadap Kinerja Keuangan
Abstract
This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in Gianyar Regency. The sampling method uses proportionate stratified random sampling. The number of samples of this study were 25 LPDs spread in each district in Gianyar Regency. Data collection was carried out through a survey approach with a questionnaire method and also data collection in the form of LPD financial statements in 2018. The data analysis technique used was the Multiple Linear Regression Analysis test. Based on the test results, it was found that there was a positive influence from the application of good governance principles and organizational culture to the financial performance of LPD in Gianyar Regency.
Keywords: Good Governance; Organizational Culture; Financial Performance; Village Credit Institutions.
Downloads
References
Frederickson, H. G. (1997). The Spirit of Public Administration. Jossey-Bass Publishers.
Ghozali, I. (2016). Aplikasi Analisis Mulivariate dengan Program IBM SPSS 21 Update PLS Regresi (Edisi Kede). Universitas Diponegoro.
Gunawan, R. M., Effendie, B., & Budiarjo, D. (2014). The Influence of Good Corporate Governance, Ownership Structure and Bank Size to the Bank Performance and Company Value in Banking Industry in Indonesia (A Study on Go-Public National Private Banking Corporation with Foreign Capital Investment During the. European Journal of Business and Management, 5(24), 9–19.
Ingdanata, D. P. (2018). Pengaruh Good Governance dan Love of Money Pada Kinerja Keuangan Bank Perkreditan Rakyat di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 22(1), 381–407.
Kita, N. L. M. N. S. (2017). Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Budaya Organisasi dan Kompetensi Terhadap Kinerja Aparatur Penyelenggara Pemerintahan Desa di Kabupaten Klungkung. Udayana.
Mahaendrayasa, P. K. A., & Putri, I. G. A. A. D. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 21(2), 970–995.
Moeljono, D. (2005). Budaya Organisasi dalam Tantangan (PT. Elex M).
Pirson, M. A., & Lawrence, P. R. (2010). Humanism in Business-Towards a Paradigm Shift? Journal of Business Ethics, 93, 553–565.
Pradnyaswari, D. A. (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi di Kabupaten Klungkung. E–Jurnal Akuntansi Universitas Udayana, 14((2)), 1069–1091.
Puspitha, M. Y., & Sujana, I. K. (2016). Budaya Organisasi Sebagai Pemoderasi Pengaruh Prinsip Good Corporate Governance Pada Kinerja Perusahaan Berbasis Balance Scorecard. , 14(),. E–Jurnal Akuntansi Universitas Udayana, 14(3), 1978–2012.
Robbins, S. P., & Jugde, T. A. (2008). Perilaku Organisasi. Salemba Empat.
Soraya, B. E., & Suardana, K. A. (2018). Budaya Organisasi Sebagai Pemoderasi Pengaruh Good Corporate Governance pada Kinerja Keuangan Bank Pembangunan Daerah Bali Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ),. 23(3), 2414–2443.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
