Pengaruh Penerapan Prinsip GCG, Komitmen Organisasi, Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan LPD
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https://doi.org/10.24843/EJA.2024.v34.i08.p16
Abstrak
Tujuan penelitian yaitu untuk memperoleh bukti empiris pengaruh prinsip GCG, komitmen organisasi, dan budaya tri hita karana terhadap kinerja keuangan LPD se-Kabupaten Karangasem. Populasinya yaitu 190 LPD di Kabupaten Karangasem. Teknik penentuan sampel melalui purposive sampling. Jumlah sampel yaitu 20 LPD dengan Kepala LPD dan Badan Pengawas sebagai responden. Teknik pengumpulan data dengan menyebar kuesioner ke 20 LPD. Teknik analisis yaitu analisis regresi linear berganda. Hasil analisis memperoleh bahwa prinsip GCG, komitmen organisasi, dan budaya THK berpengaruh positif pada kinerja keuangan LPD, yang berarti semakin meningkat penerapan GCG, komitmen organisasi, dan budaya THK maka mampu meningkatkan kinerja keuangan LPD se-Kabupaten Karangasem. Implikasinya yaitu menjadi pedoman agar konsisten dalam menerapkan GCG, komitmen organisasi, dan budaya THK dalam operasional LPD, sehingga kinerja keuangan meningkat, memperoleh kepercayaan masyarakat dan membangun LPD ke arah yang positif.
Keywords: Good Corporate Governance Principles, Organizational Commitment, Tri Hita Karana Culture, Financial Performance
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Referensi
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Al-Matari, E. M. (2022). Do corporate governance and top management team diversity have a financial impact among financial sector? A further analysis. Cogent Business and Management, 9(1), 1–24. https://doi.org/10.1080/23311975.2022.2141093
Allen, Natalie J. & Meyer, J. P. (1990). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1), 1–18. https://doi.org/10.1016/0166-2236(85)90073-6
Ariani, I. G. A. P., Endina, I. D. M., Arizona, I. P. E., & Kusuma, I. G. E. A. (2020). The Effect of Good Corporate Governance Principles and Tri Hita Karana Philosophy on the Performance of Lembaga Perkreditan Desa (LPD) in Denpasar City. Journal of Kharisma Mahasaraswati University Denpasar, 2(3), 88–104.
Asri Pramesti, I.G.A., Endiana, I.D.M., & Suryanita Dewi, N. K. A. (2023). Intellectual Capital, Budget Participation, Internal Control, Organizational Commitment, and Tri Hita Karana Culture on LPD Performance. Journal of Bakti Saraswati Mahasaraswati University Denpasar, 12(01), 1–9.
Astini, N. K. A. T., & Yadnyana, I. K. (2019). The Effect of GCG Implementation and Tri Hita Karana Culture on the Financial Performance of LPD's in Jembrana Regency. E-Journal of Accounting Udayana University, 27(1), 90–118. https://doi.org/10.24843/eja.2019.v27.i01.p04
Bali Sakhya Prawira, I. G. N. G., & Rasmini, N. K. (2020). The Effect of Implementation of Good Corporate Governance Principles and Tri Hita Karana Culture on Financial Performance. E-Journal of Accounting, Udayana University, 30(9), 2366–2380. https://doi.org/10.24843/eja.2020.v30.i09.p15
Darmayanti et al. (2020). The Effect of Good Corporate Governance on LPD Performance with Team-Oriented Organizational Culture as a Mediating Variable. E-Journal of Accounting, Udayana University, 30(10), 2471–2486. https://doi.org/10.24843/eja.2020.v30.i10.p03
Dharma Suputra, I. D. G., & Hendrayanti, N. L. P. (2020). The Effect of Good Corporate Governance Principles on the Financial Performance of Lembaga Perkreditan Desa. E-Journal of Accounting, Udayana University, 30(9), 2281–2295. https://doi.org/10.24843/eja.2020.v30.i09.p09
Diah Cantika Wibawa, N. L. P., & Ratnadi, N. M. D. (2021). Implementation of Good Corporate Governance, Organizational Commitment, Transformational Leadership Style and Employee Performance of Village Credit Institutions. E-Journal of Accounting Udayana University, 31(3), 591–601. https://doi.org/10.24843/eja.2021.v31.i03.p06
Erdem SALAMCİ, M., & Ki̇bri̇tçi̇ Artar, O. (2021). The Effect of Organizational Commitment on Firm Performance: Intergenerational Differences. Journal of International Trade, Logistics and Law, 7(1), 105–112.
Faozan, A., Syah, T. A., Kusuma, H., & Adawiyah, W. R. (2023). Good Corporate Governance and Moderating the Influence of Intellectual Capital on the Financial Performance: the Study of the Islamic Banking Industry. Corporate and Business Strategy Review, 4(2), 225–237.
Ferriswara, D., Sayidah, N., & Agus Buniarto, E. (2022). Do corporate governance, capital structure predict financial performance and firm value?(empirical study of Jakarta Islamic index). Cogent Business and Management, 9(1), 1–15.
Imamoglu, S. Z., Ince, H., Turkcan, H., & Atakay, B. (2019). The Effect of Organizational Justice and Organizational Commitment on Knowledge Sharing and Firm Performance. Procedia Computer Science, 158, 899–906.
Indriyani, N. M. V., & Putra, I. W. G. Y. D. (2020). The Effect of Good Corporate Governance and Tri Hita Karana Culture as Moderating Variables on the Quality of Financial Statements. KRISNA Journal: Warmadewa University Accounting Research Collection, 11(2), 164–169.
Jayantari, P. R., & Gorda, A. A. N. E. S. (2020). The Effect of Good Corporate Governance Implementation and Awig-Awig Existence on the Financial Performance of Lembaga Perkreditan Desa with Tri Hita Karana Culture as a Moderating Variable. Journal of Research and Development of Science and Humanities, Ganesha University of Education, 4(1), 60–70.
Kafidipe, A., Uwalomwa, U., Dahunsi, O., & Okeme, F. O. (2021). Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria. Cogent Business and Management, 8(1), 1–14.
Latrini, M. Y., & Budiasih, I. G. A. N. (2023). Tri Hita Karana Culture Moderates Good Corporate Governance on the Financial Performance of Lembaga Perkreditan Desa. E-Journal of Accounting, Udayana University, 33(1), 217.
Mahaendrayasa, Putu Krisna A., Putri, I. G. A. M., A. D. (2017). The Effect of Good Corporate Governance Principles on the Financial Performance of V Lembaga Perkreditan Desa (LPD) in Denpasar City. E-Journal of Accounting Udayana University, 21(2), 970–995.
Mansour, M., Al Amosh, H., Alodat, A. Y., Khatib, S. F. A., & Saleh, M. W. A. (2022). The Relationship between Corporate Governance Quality and Firm Performance: The Moderating Role of Capital Structure. Sustainability (Switzerland), 14(17), 1–25.
Musah, A., Padi, A., Okyere, B., E. Adenutsi, D., & Ayariga, C. (2022). Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana? Cogent Business and Management, 9(1), 1–19.
Naghshbandi, N., Chouhan, V., Yousefpoor, F., & Mohammadi, S. (2017). Investigating the Impact of Organizational Commitment on the Financial Performance in Indian Banking Sector. The Journals of Economics, Marketing & Management, 5(4), 29–38.
Nasrallah, N., & El Khoury, R. (2021). Is corporate governance a good predictor of SMEs financial performance? Evidence from developing countries (the case of Lebanon). Journal of Sustainable Finance and Investment, 12(1), 13–43.
Nugraha, K. M. P. N., & Suryanawa, I. K. (2021). The Effect of Implementing Good Corporate Governance Principles, Tri Hita Karana Culture and Organizational Commitments on LPD Financial Performance. American Journal of Humanities and Social Sciences Research, 5(2), 555–563.
Pradnyan Sari, Debby & Asmara Putra, W. (2021). The Effect Of Good Corporate Governance Principles And Tri Hita Karana Culture On Financial Performance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(2), 278–289.
Purnama Dewi, P. C., & Wirasedana, I. W. P. (2018). The Effect of Commitment, Competence and Good Corporate Governance on Financial Performance. E-Journal of Accounting Udayana University, 25(2), 1099–1126.
Sastra, I. M. B., & Erawati, N. M. A. (2017). The effect of applying the principles of Good Corporate Governance and tri hita karana culture on financial performance. E-Journal of Accounting Udayana University, 19(1), 421–451.
Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification : balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650–676.
Supartini & Putra. (2022). The Effect of Social Responsibility, Corporate Governance and Tri Hita Karana on Financial Performance. Hita Journal of Accounting and Finance, Hindu Indonesia University, 3(3), 62–71.
Temba, G. I., Kasoga, P. S., & Keregero, C. M. (2023). Corporate governance and financial performance: Evidence from commercial banks in Tanzania. Cogent Economics and Finance, 11(2), 1–31.
Akase, R. G., Tahir, A., & Made, A. (2021). The Effect of Organizational Commitmenton Financial Performance of Local Government. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 86–100. www.ajhssr.com Research
Al-Matari, E. M. (2022). Do corporate governance and top management team diversity have a financial impact among financial sector? A further analysis. Cogent Business and Management, 9(1), 1–24. https://doi.org/10.1080/23311975.2022.2141093
Allen, Natalie J. & Meyer, J. P. (1990). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1), 1–18. https://doi.org/10.1016/0166-2236(85)90073-6
Ariani, I. G. A. P., Endina, I. D. M., Arizona, I. P. E., & Kusuma, I. G. E. A. (2020). The Effect of Good Corporate Governance Principles and Tri Hita Karana Philosophy on the Performance of Lembaga Perkreditan Desa (LPD) in Denpasar City. Journal of Kharisma Mahasaraswati University Denpasar, 2(3), 88–104.
Asri Pramesti, I.G.A., Endiana, I.D.M., & Suryanita Dewi, N. K. A. (2023). Intellectual Capital, Budget Participation, Internal Control, Organizational Commitment, and Tri Hita Karana Culture on LPD Performance. Journal of Bakti Saraswati Mahasaraswati University Denpasar, 12(01), 1–9.
Astini, N. K. A. T., & Yadnyana, I. K. (2019). The Effect of GCG Implementation and Tri Hita Karana Culture on the Financial Performance of LPD's in Jembrana Regency. E-Journal of Accounting Udayana University, 27(1), 90–118. https://doi.org/10.24843/eja.2019.v27.i01.p04
Bali Sakhya Prawira, I. G. N. G., & Rasmini, N. K. (2020). The Effect of Implementation of Good Corporate Governance Principles and Tri Hita Karana Culture on Financial Performance. E-Journal of Accounting, Udayana University, 30(9), 2366–2380. https://doi.org/10.24843/eja.2020.v30.i09.p15
Darmayanti et al. (2020). The Effect of Good Corporate Governance on LPD Performance with Team-Oriented Organizational Culture as a Mediating Variable. E-Journal of Accounting, Udayana University, 30(10), 2471–2486. https://doi.org/10.24843/eja.2020.v30.i10.p03
Dharma Suputra, I. D. G., & Hendrayanti, N. L. P. (2020). The Effect of Good Corporate Governance Principles on the Financial Performance of Lembaga Perkreditan Desa. E-Journal of Accounting, Udayana University, 30(9), 2281–2295. https://doi.org/10.24843/eja.2020.v30.i09.p09
Diah Cantika Wibawa, N. L. P., & Ratnadi, N. M. D. (2021). Implementation of Good Corporate Governance, Organizational Commitment, Transformational Leadership Style and Employee Performance of Village Credit Institutions. E-Journal of Accounting Udayana University, 31(3), 591–601. https://doi.org/10.24843/eja.2021.v31.i03.p06
Erdem SALAMCİ, M., & Ki̇bri̇tçi̇ Artar, O. (2021). The Effect of Organizational Commitment on Firm Performance: Intergenerational Differences. Journal of International Trade, Logistics and Law, 7(1), 105–112.
Faozan, A., Syah, T. A., Kusuma, H., & Adawiyah, W. R. (2023). Good Corporate Governance and Moderating the Influence of Intellectual Capital on the Financial Performance: the Study of the Islamic Banking Industry. Corporate and Business Strategy Review, 4(2), 225–237.
Ferriswara, D., Sayidah, N., & Agus Buniarto, E. (2022). Do corporate governance, capital structure predict financial performance and firm value?(empirical study of Jakarta Islamic index). Cogent Business and Management, 9(1), 1–15.
Imamoglu, S. Z., Ince, H., Turkcan, H., & Atakay, B. (2019). The Effect of Organizational Justice and Organizational Commitment on Knowledge Sharing and Firm Performance. Procedia Computer Science, 158, 899–906.
Indriyani, N. M. V., & Putra, I. W. G. Y. D. (2020). The Effect of Good Corporate Governance and Tri Hita Karana Culture as Moderating Variables on the Quality of Financial Statements. KRISNA Journal: Warmadewa University Accounting Research Collection, 11(2), 164–169.
Jayantari, P. R., & Gorda, A. A. N. E. S. (2020). The Effect of Good Corporate Governance Implementation and Awig-Awig Existence on the Financial Performance of Lembaga Perkreditan Desa with Tri Hita Karana Culture as a Moderating Variable. Journal of Research and Development of Science and Humanities, Ganesha University of Education, 4(1), 60–70.
Kafidipe, A., Uwalomwa, U., Dahunsi, O., & Okeme, F. O. (2021). Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria. Cogent Business and Management, 8(1), 1–14.
Latrini, M. Y., & Budiasih, I. G. A. N. (2023). Tri Hita Karana Culture Moderates Good Corporate Governance on the Financial Performance of Lembaga Perkreditan Desa. E-Journal of Accounting, Udayana University, 33(1), 217.
Mahaendrayasa, Putu Krisna A., Putri, I. G. A. M., A. D. (2017). The Effect of Good Corporate Governance Principles on the Financial Performance of V Lembaga Perkreditan Desa (LPD) in Denpasar City. E-Journal of Accounting Udayana University, 21(2), 970–995.
Mansour, M., Al Amosh, H., Alodat, A. Y., Khatib, S. F. A., & Saleh, M. W. A. (2022). The Relationship between Corporate Governance Quality and Firm Performance: The Moderating Role of Capital Structure. Sustainability (Switzerland), 14(17), 1–25.
Musah, A., Padi, A., Okyere, B., E. Adenutsi, D., & Ayariga, C. (2022). Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana? Cogent Business and Management, 9(1), 1–19.
Naghshbandi, N., Chouhan, V., Yousefpoor, F., & Mohammadi, S. (2017). Investigating the Impact of Organizational Commitment on the Financial Performance in Indian Banking Sector. The Journals of Economics, Marketing & Management, 5(4), 29–38.
Nasrallah, N., & El Khoury, R. (2021). Is corporate governance a good predictor of SMEs financial performance? Evidence from developing countries (the case of Lebanon). Journal of Sustainable Finance and Investment, 12(1), 13–43.
Nugraha, K. M. P. N., & Suryanawa, I. K. (2021). The Effect of Implementing Good Corporate Governance Principles, Tri Hita Karana Culture and Organizational Commitments on LPD Financial Performance. American Journal of Humanities and Social Sciences Research, 5(2), 555–563.
Pradnyan Sari, Debby & Asmara Putra, W. (2021). The Effect Of Good Corporate Governance Principles And Tri Hita Karana Culture On Financial Performance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(2), 278–289.
Purnama Dewi, P. C., & Wirasedana, I. W. P. (2018). The Effect of Commitment, Competence and Good Corporate Governance on Financial Performance. E-Journal of Accounting Udayana University, 25(2), 1099–1126.
Sastra, I. M. B., & Erawati, N. M. A. (2017). The effect of applying the principles of Good Corporate Governance and tri hita karana culture on financial performance. E-Journal of Accounting Udayana University, 19(1), 421–451.
Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification : balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650–676.
Supartini & Putra. (2022). The Effect of Social Responsibility, Corporate Governance and Tri Hita Karana on Financial Performance. Hita Journal of Accounting and Finance, Hindu Indonesia University, 3(3), 62–71.
Temba, G. I., Kasoga, P. S., & Keregero, C. M. (2023). Corporate governance and financial performance: Evidence from commercial banks in Tanzania. Cogent Economics and Finance, 11(2), 1–31.
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2024-09-12
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UTARI, Ni Nengah Nari; SUARTANA, I Wayan.
Pengaruh Penerapan Prinsip GCG, Komitmen Organisasi, Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan LPD.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, p. 2113-2125, sep. 2024.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114676>. Tanggal Akses: 25 sep. 2026
doi: https://doi.org/10.24843/EJA.2024.v34.i08.p16.
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