Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung
Abstract
Good corporate governance (GCG) is a system to regulate the structure and mechanism so that it can drive the efficiency and performance of the company. This study aims to determine the effect of GCG on the performance of the balanced scorecard based on the LPD in Badung. Proxies used are GCG principles consisting of transparency, accountability, responsibility, independence and fairness. Sampl are 72 LPD in Badung. primary data with questionnaires are used and analyzed by multiple regression. The results indicate that the application of the principle of responsibility has a significant effect, while the principles of transparency, accountability, independence, and reasonableness do not have a significant effect on performance based on the Balanced Scorecard.
Keywords: Good Corporate Governance Principles; Performance Based Balanced Scorecard.
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References
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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.
Burak, E., Erdil, O., & Altindağ, E. (2017). Effect Of Corporate Governance Principles On Business Performance. Australian Journal of Business and Management Research, 5(7), 8–21. Retrieved from Insitutionalization, Corporate Governance, Business Performance JEL
Camilleri, M. (2017). Corporate Sustainability and Responsibility: Creating Value for Business, Society and the Environment. IOSR Journal of Businees an Management, 9(1), 1–12. https://doi.org/10.1186/s41180-017-0016-5
Citta, A. B., Ridha, A., Dekrita, Y. A., & Yunus, R. (2019). Integration of Balanced scorecard and Analytical Hierarchy Process as a Tool for Determining the Priority of the Program Strategy: Case Study in Dr.Tc.Hillers Maumere Hospital. Advances in Economics, Business and Management Research (AEBMR), 92(1), 119–126.
Dewi, K. K., & Dwijaputri, I. M. A. (2015). Pengaruh Penerapan Prinsip-Prinsip Gcg Pada Kinerja Keuangan Lembaga Perkreditan Desa Kabupaten Gianyar Bali. E-Jurnal Akuntansi Universitas Udayana 7.3 (2015): 559-573, 3(ISSN: 2302-8556), 559–573.
Febriani, J. I., Musadieq, M. Al, & Afrianty, T. W. (2016). Pengaruh Good corporate governance terhadap Kinerja (Studi Pada Karyawan PT Pos Indonesia (Persero) Tuban). Jurnal Administrasi Bisnis, 32(1), 82–89.
Halimatusadiah, E., Sofianty, D., & Ermaya, N. H. (2015). Effects of The Implementation of Good corporate governance on Profitability. European Journal of Business and Innovation Research, 3(4), 19–35.
Hindistari, R., & Putri, A. D. (2016). Pengaruh Penerapan Prinsip-Prinsip Good corporate governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi, 16(1), 101–128.
Janjić, V., Todorović, M., & Jovanović, D. (2016). A Comparative Analysis of Modern Performance Measurement and Management Models of Companies. Economic Themes, 53(2), 298–313. https://doi.org/10.1515/ethemes-2015-0017
Jassem, S., Azmi, A., & Zakaria, Z. (2018). Impact of sustainability balanced scorecard types on environmental investment decision-making. Sustainability (Switzerland), 10(2), 1–10. https://doi.org/10.3390/su10020541
Kusumaningtias, R., Ludigdo, U., Irianto, G., & Mulawarman, A. D. (2016). Rethinking of Corporate Governance. Procedia - Social and Behavioral Sciences, 219(1), 455–464. https://doi.org/10.1016/j.sbspro.2016.05.020
Made, N., & Hapsari, M. (2018). E-Jurnal Akuntansi Universitas Udayana Pengaruh Prinsip-Prinsip Good Governance Terhadap Tingkat Kesehatan LPD pada LPD Se-Kecamatan Abiansemal Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia email : madanihapsari9@gmail.com / T. E-Jurnal Akuntansi
Universitas Udayana, 25(01), 54–82.
Maharani, I., & Suardana, K. (2015). Pengaruh Corporate Governance, Profitabilitas, Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi, 9(2), 525–539.
Mahendrayasa, P. K. A., & Putri, I. G. A. M. A. D. (2017). Pengaruh Prinsip-prinsip Good corporate governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Unud, 21(2), 955–970.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/ajar-06-2018-0008
Malgwi, A. A., & Dahiru, H. (2015). Balanced scorecard financial measurement of organizational performance: A review. IOSR Journal of Economics and Finance, 4(6), 01–10. https://doi.org/10.9790/5933-0460110
Nguyen, N. P., Evangelista, F., & Kieu, T. A. (2019). The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance. Journal of Asian Business and Economic Studies, 1(1), 1–20.
Pradnyaswari, L., & Putri, I. (2016). Pengaruh Prinsip-Prinsip Good corporate governance Pada Kinerja Keuangan Koperasi Di Kabupaten Klungkung. E-Jurnal Akuntansi, 14(2), 1064–1091.
Quesado, P. (2018). Advantages and contributions in the balanced scorecard implementation. Intangible Capital, 14(1), 1–10.
Rajnoha, R., & Lorincova, S. (2015). Strategic Management of Business Performance Based on Innovations and Information Support in Specific Conditions of Slovakia. Journal of Competitiveness, 7(1), 3–21. https://doi.org/10.7441/joc.2015.01.01
Sandraningsih, K., & Putri, A. (2015). Pengaruh Prinsip-Prinsip Good corporate governance Pada Kinerja Keuangan Lembaga Perkreditan Desa Kecamatan Abiansemal. E-Jurnal Akuntansi, 11(3), 878–893.
Setyawan, K., & Dwija Putri, I. (2015). Pengaruh Good corporate governance Terhadap Kinerja Keuangan Lembaga Pekreditan Desa Di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi, 5(3), 586–598.
Sianipar, R. H., & Wiksuana, I. G. B. (2019). the Study of Effect of Good corporate governance on Financial Performance. Russian Journal of Agricultural and Socio-Economic Sciences, 86(2), 166–170. https://doi.org/10.18551/rjoas.2019-02.19
Waluyo, M., Huda, S., & Soetjipto, N. (2019). Analysis of Balance Scorecards Model Performance and Perspective. MATEC, 02(3), 1–8.
Wirawan, A. . G. B. P., & Dwija Putri, I. G. A. M. A. (2018). Pengaruh Penerapan Prinsip-Prinsip Good corporate governance dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar. E-Jurnal Akuntansi, 23, 1791. https://doi.org/10.24843/eja.2018.v23.i03.p07
Published
2020-05-25
How to Cite
DEWI, Made Yunita Chandra; YADNYANA, I Ketut.
Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 5, p. 1263-1276, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58240>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i05.p14.
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