Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa
Abstract
This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase.
Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.
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References
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Setyawan, K. M., & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana, 5(3), 586–598.
Astawa, I. P., Sukawati, T. G. R., Triyuni, N. N., & Abdi, I. N. (2016). Performance of Microfinance Institution in Harmony Cultural Perspective in Bali. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2016.04.051
Bistrova, J., & Lace, N. (2012). Corporate Governance Influence on Firms’ Financial Performance in CEE Countries. 11–16. https://doi.org/10.3846/bm.2012.002
Devi, K. T. W., & Ratnadi, N. M. D. (2018). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng. E-Jurnal Akuntansi Universitas Udayana, 23(3), 2311–2334. https://doi.org/10.24843/eja.2018.v23.i03.p26
El-Chaarani, H. (2014). The Impact of Corporate Governance on the Performance of Lebanese Banks. The International Journal of Business and Finance Research, 8(5), 35–46.
Gayatri, I. A. S., & Suputra, I. D. G. D. (2013). Pengaruh Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 5(2), 345–360.
Gupta, V. K., Mortal, S., Chakrabarty, B., Guo, X., & Turban, D. B. (2019). CFO Gender and Financial Statement Irregularities. Academy of Management Journal. https://doi.org/10.5465/amj.2017.0713
Hart, O. (1995). Corporate Governance: Some Theory and Implications. The Economic Journal, 105(430), 678. https://doi.org/10.2307/2235027
Hindistari, R. R., & Putri, I. G. A. M. A. D. (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 16(1), 101–128.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Khika Indira Putri Hermawan Korompis, & Wirajaya, I. G. A. (2017). Pengaruh Kinerja Keuangan Pada Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 1–28.
Mahaendrayasa, 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 Universitas Udayana, 21(2), 970–995.
Mandala, I. G. N. N., Nawangpalupi, C. B., & Praktikto, F. R. (2012). Assessing Credit Risk: An Application of Data Mining in a Rural Bank. Procedia Economics and Finance. https://doi.org/10.1016/s2212-5671(12)00355-3
Muliartha RM, K. (2020). Peran Moderasi Indeks Pembangunan Manusia Pada Hubungan Resiko Kredit Dan Resiko Likuiditas, Total Aset Dengan Kinerja Keuangan Lembaga Perkreditan Desa (LPD). Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 252–267. https://doi.org/10.24843/jiab.2020.v15.i02.p08
Rambo, C. M. (2013). Influence of The Capital Markets Authority’s Corporate Governance Guidelines on Financial Performance of Commercial Banks in Kenya. The International Journal of Business and Finance Research, 7(3), 77–93.
Riyadi, S., & Yulianto, A. (2014). Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing To Deposit Ratio (Fdr) Dan Non Performing Financing (Npf) Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 3(4), 466–474. https://doi.org/10.15294/aaj.v3i4.4208
Sandraningsih, N. K. B., & Putri, I. G. A. M. A. D. (2015). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa Kecamatan Abiansemal. E-Jurnal Akuntansi Universitas Udayana, 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, K. M., & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana, 5(3), 586–598.
Published
2020-09-27
How to Cite
DHARMA SUPUTRA, I Dewa Gede; HENDRAYANTI, Ni Luh Putu.
Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2281 - 2295, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59849>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p09.
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