Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem
Abstract
The purpose of this study was to determine the effect of the principles of good governance on LPD financial performance in Karangasem Regency. The location of the study was conducted at the LPD in Karangasem Regency. The sampling method is purposive sampling technique. Samples obtained were as many as 90 LPD. Financial performance is measured using LPD financial statements from 2016-2018. Good governance principles are measured using statements in the questionnaire distributed to the sample LPD. Technical analysis uses multiple linear regression analysis. Based on the test results obtained that the principles of good governance, namely transparency, accountability, responsibility, independence, and reasonableness have a positive effect on LPD financial performance in Karangasem Regency.
Keywords: Good Governance; Financial Performance; Village Credit Institutions.
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References
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Setyawan, Komanutri, & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Pekreditan Desa Di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi, 5(3), 586–598.
Sudiyatno, B., & Suroso, J. (2010). Analisis pengaruh DPK, BOPO, CAR dan LDR terhadap kinerja keuangan pada sektor perbankan yang go public di Bursa Efek Indonesia (BEI). Dinamika Keuangan Dan Perbankan.
Todorovic, I. (2013). Impact Of Corporate Governance On Performance Of Companies. Montenegrin Journal of Economics, 9(2), 47–54.
Yahya, A. S. B., & Shukeri, S. N. (2014). Corporate governance and firm financial performance for Malaysian public listed company. Advances in Environmental Biology.
Yazdanfar, D. (2013). Profitability determinants among micro firms: Evidence from Swedish data. International Journal of Managerial Finance. https://doi.org/10.1108/17439131311307565
Akinkoye, E. Y., and Olasanmi, O. O. (2014). Corporate governance practice and level of compliance among firms in nigeria: Industry analysis. Journal of Business and Retail Management Research, 9(1), 9(1). https://doi.org/10.12691/jbms-7-1-5
Andreana, M. O. C., & Wirajaya, I. G. A. (2018). Pengaruh Transparancy, Accountability, Responsibility, Independency, dan Fairness Pada Kinerja Keuangan Lembaga Perkreditan Desa. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v23.i02.p19
Bali Tribune. (2017). 150 LPD di Bali Dinyatakan Bangkrut. Retrieved from https://balitribune.co.id/content/150-lpd-di-bali-dinyatakan-bangkrut
Bistrova, J., & Lace, N. (2012). Corporate Governance Influence on Firms’ Financial Performance in CEE Countries. https://doi.org/10.3846/bm.2012.002
Brigham, E. F., & Houston, J. F. (2013). Dasar-Dasar Manajemen Keuangan. In Salemba Empat. https://doi.org/10.1145/2505515.2507827
Budiasa, I. K., Bagus, I., Purbawangsa, A., & Rahyuda, H. (2016). Pengaruh Risiko Usaha Dan Struktur Modal Terhadap Pertumbuhan Aset Serta Profitabilitas Pada Lembaga Perkreditan Desa Di Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana 5.7, 7, 1919–1952.
Bulandari, I., & Damayanthi, I. (2015). Pengaruh Prinsip–Prinsip Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa Di Kabupaten Badung. E-Jurnal Akuntansi, 8(3), 630–648.
Fathi, J. (2013). The determinants of the quality of financial information disclosed by French listed companies. Mediterranean Journal of Social Sciences. https://doi.org/10.5901/mjss.2013.v4n2p319
Haque, F., Arun, T., & Kirkpatrick, C. (2008). Corporate governance and capital markets: A conceptual framework. Corporate Ownership and Control, 5(2 C CONT. 2), 264–276. https://doi.org/10.22495/cocv5i2c2p3
Hindistari, R., & Putri, I. G. A. M. A. . (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi, 16(1), 101–128.
Komite Nasional Kebijakan Governance. (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
NusaBali.com. (2018). Korupsi Rp. 548 Juta, Ketua LPD Ditahan. 2018. Retrieved from https://www.nusabali.com/berita/37720/korupsi-rp-548-juta-ketua-lpd-ditahan
Pradnyaswari, L., & Putri, I. G. A. M. . A. D. (2016). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi Di Kabupaten Klungkung. E-Jurnal Akuntansi, 14(2), 1064–1091.
Putri, N. K. D. Y., & Putra, I. M. P. D. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance, Motivasi, dan Budaya Organisasi Terhadap Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana, 21, 1660–1688.
Rahmatika, N., & Agusti, R. (2015). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi pada PT Angkasa Pura II). Jurnal Akuntansi. Retrieved from https://docplayer.info/34423271-Pengaruh-penerapan-prinsip-prinsip-good-corporate-governance-terhadap-kinerja-keuangan-perusahaan-studi-pada-pt-angkasa-pura-ii.html
Rahmatika, N., Kirmizi, & Agusti, R. (2015). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi pada PT Angkasa Pura II). Jurnal Akuntansi, 3(2), 148–159.
Rambo, C. M. (2013). Influence of the capital markets authority’s corporate governance guidelines on financial performance of commercial banks in Kenya. International Journal of Business and Finance Research.
Robbins, S. P., & Judge, T. A. (2013). Organizational Behavior 15th Edition. In Prentice Hall. https://doi.org/10.12737/4477
Sandraningsih, K., & Putri, I. G. A. M. A. . (2015). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa Kecamatan Abiansemal. E-Jurnal Akuntansi, 11(3), 878–893.
Sastra, I. M. B., & Erawati, N. M. A. (2017). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Dan Budaya Tri Hita Karana Pada Kinerja Keuangan. E-Jurnal Akuntansi Universitas Udayana, 19(1), 421–451.
Setyawan, Komanutri, & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Pekreditan Desa Di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi, 5(3), 586–598.
Sudiyatno, B., & Suroso, J. (2010). Analisis pengaruh DPK, BOPO, CAR dan LDR terhadap kinerja keuangan pada sektor perbankan yang go public di Bursa Efek Indonesia (BEI). Dinamika Keuangan Dan Perbankan.
Todorovic, I. (2013). Impact Of Corporate Governance On Performance Of Companies. Montenegrin Journal of Economics, 9(2), 47–54.
Yahya, A. S. B., & Shukeri, S. N. (2014). Corporate governance and firm financial performance for Malaysian public listed company. Advances in Environmental Biology.
Yazdanfar, D. (2013). Profitability determinants among micro firms: Evidence from Swedish data. International Journal of Managerial Finance. https://doi.org/10.1108/17439131311307565
Published
2020-03-14
How to Cite
YANTI, Luh Ade Kusuma; ARY WIRAJAYA, I Gde.
Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 713-724, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55120>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p13.
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