Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi
Abstract
This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance.
Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
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References
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Sanchia, M. I., & Zen, T. S. (2015). Impact of Good Corporate Governance in Corporate Performance. International Journal of Management and Applied Science, 1(9), 2394–7926.
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. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12997
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Supriyatna, A., Rahayu, A., & Sugiharto, M. D. (2018). Good Corporate Governance and Bank Performance : A Balanced Scorecard Approach. Jurnal Riset Akuntansi & Keuangan, 6(3), 481–496. http://ejournal.upi.edu/index.php/JRAK
Vij, M. P. (2012). Impact of Job Satisfaction of Employees and Organizational Culture in Banks on Receptiveness to Change, Cooperation among Peers, Team Orientation, Organizational Goal Identity and Union Management Cooperation. IOSR Journal of Business and Management, 5(3), 47–53.
Wedantara, I. K. D. A., & Adi, I. N. R. (2019). Kearifan Lokal Sebagai Motivasi Dalam Mingkatkan Kinerja Lembaga Perkreditan Desa Sibetan. Jurnal Manajemen Dan Bisnis, 16(1), 58–67. http://dx.doi.org/10.38043/jmb.v16i1.2019
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Yudana, P. I., Cipta, W., & Suwendra, I. W. (2015). Pengaruh Kredit Bermasalah dan Perputaran Kas Terhdap Likuiditas pada Lembaga Perkreditan Desa Kecamatan Seririt. E-Journal Bisma Universitas Pendidikan Ganesha Jurusan Manajemen (Volume 3 Tahun 2015), 3(1).
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Zaidirina, & Lindrianasari. (2015). Corporate governance perception index , performance and value of the firm in Indonesia. Int. J. Monetary Economics and Finance, 8(4), 385–397. https://doi.org/10.1504/IJMEF.2015.073230
Anggiriawan, P. B., & Wirakusuma, M. G. (2015). Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Organisasi dengan Penerapan Good Governance Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 10(2). https://ojs.unud.ac.id/index.php/bse/article/view/19043
Astini, N. K. A. T., & Yadnyana, I. K. (2019). Pengaruh Penerapan GCG dan Budaya Tri Hita Karana pada Kinerja Keuangan LPD Di Kabupaten Jembrana. E-Jurnal Akuntansi Universitas Udayana, 27(1), 90–118. https://doi.org/10.24843/EJA.2019.v27.i01.p04
Atmadja, A. T., Darmawan, N. A. S., & Saputra, K. A. K. (2014). Pengaruh Implementasi Good Corporate Governance dan Proteksi Awig-Awig Terhadap Kinerja Lembaga Perkreditan Desa (LPD) dengan Budaya Menyama Braya Sebagai Variabel Moderasi (Studi Pada LPD Se-Kabupaten Buleleng). Jurnal Ilmu Sosial Dan Humaniora, (1), 1–24.
Dasuki, R. E., & Lestari, A. (2019). Implementation of Good Corporate Governance to The Value of Cooperative Company. Journal of Economics Empowerment Startegy (JEES), 02(01), 24–41. https://doi.org/10.30740/j.v2i1.33
Dimitrios, B. (2014). Organizational Culture and Job Satisfaction, in Banking Sector – a Review. International Journal of Human Resources Management (IJHRM), 3(1), 15–36. https://www.researchgate.net/publication/271585524
Edison, San. (2017). 150 LPD di Bali Dinyatakan Bangkrut. Bali Tribune.
Ege, I., & Sener, Z. (2017). Balanced Scorecard in Management Accounting and its Application to Insurance Companies in Turkey. Journal of Economics, Finance and Accounting, 4(3), 215–223. http://doi.org/10.17261/Pressacademia.2017.689
Hakim, A. (2015). Effect of Organizational Culture , Organizational Commitment to Performance : Study In Hospital Of District South Konawe Of Southeast Sulawesi. The International Journal Of Engineering And Science, 4(5), 33–41.
Hapsari, A. A. (2018). Pengaruh Good Corporate Gvernance ( GCG ) dan Corporate Social Resposibility Terhadap Nilai Perusahaan. Jurnal Bakti Masyarakat Indonesia, 1(1), 211–222. Doi: 10.24912/jbmi.v1i1.1900
Indriyani, N. M. V., & Putra, I. W. G. Y. D. (2015). Pengaruh Good Corporate Governance Dan Budaya Tri Hita Karana Sebagai Variabel Moderasi Pada Kualitas Laporan Keuangan. Jurnal Krisna:Kumpulan Riset Akuntansi, 4(10), 91–106. http://dx.doi.org/10.22225/kr.11.2.1434.164-169
Jepkorir, E., Lagat, C., & Ng’eno, V. (2017). Effect of Organizational Culture on Jo Performance in Commercial Banks in Kenya. International Journal of Economics, Commerce and Management United Kingdom, V(8).
Jingga, K. A. (2018). Ketua LPD Sunantaya Diduga Gelapkan Dana Nasabah. Bali Tribune.
Kamau, P., & Wanyoike, K. (2019). Perspective Corporate culture and organizational performance : A case of Mayfair casino , Nairobi city county , Kenya Global Journal of Commerce and. Global Journal of Commerce and Management Perspective. Doi: 10.24105/gjcmp.2019.8.2
Kusumasari, P. D., Sinarwati, N. K., & Yuniarta, G. A. (2017). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance, Komitmen Organisasi, Gaya Kepemimpinan dan Pengawasan Internal terhadap Kinerja Lembaga Perkreditan Desa (Studi Empiris pada LPD Kecamatan Ubud Kabupaten Gianyar). E-Journal S1 Ak, 7(1). http://dx.doi.org/10.23887/jimat.v7i1.9412
Madueke, C. V., & Emerole, I. C. (2017). Organizational Culture and Employee Retention of Selected Commercial Banks in Anambra State. Saudi Journal of Business and Management Studies, 2(3B), 244–252. Doi: 10.21276/sjbms.2017.2.3.16
Mousavi, S. A., Hosseini, S. Y., & Hassanpour, N. (2015). On the Effects of Organizational Culture on Organizational Performance : An Iranian Experience in State Bank Branches. Irianian Journal of Management Studies (IJMS), 8(1), 97–116.
Mudashiru, A., Bakare, I. A. ., Babatunde, Y., & Ishmael, O. (2014). Good Corporate Governance and Organisational Performance : An Empirical Analysis. International Journal of Humanities and Social Science, 4(7), 170–178.
Paramita, E., Lumbanraja, P., & Absah, Y. (2018). The Effect of Organizational Culture and Commitment to Performance of Employees with Working Satisfaction as Moderation Variables in Pt. Bank Mandiri (Persero) Area Medan. Global Journal of Management and Business Research: A Administration and Management, 18(11). https://journalofbusiness.org/index.php/GJMBR/article/view/2595
Perawati, K. M., & Badera, I. D. N. (2018). Pengaruh Gaya Kepemimpinan Transformasional , Budaya Organisasi dan Komitmen Organisasi pada Kinerja Organisasi. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1856–1883. https://doi.org/10.24843/EJA.2018.v25.i03.p09
Pratami, L. A. R., & Damayanthi, I. G. A. E. (2018). Budaya Organisasi Memediasi Kualitas Penerapan Sistem Informasi Akuntansi dan Kepercayaan Teknologi Informasi Pada Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana, 22(2), 1032–1058. https://doi.org/10.24843/EJA.2018.v22.i02.p08
Puspitha, M. Y., & Sujana, I. K. (2016). Budaya Organisasi Pemoderasi Pengaruh Prnsip Good Corporate Governance Pada Kinerja Perusahan Berbasis Balanced Scorecard. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1978–2012. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/16086
Putra, aditya dwi. (2018). UMKM Sumbang 60 Persen ke Pertumbuhan Ekonomi. Liputan 6.com.
Ratnadi, N. M. D., Putra, I. N. W. A., & Wirawati, N. G. P. (2017). Budaya Organisasi, Orientasi Etika dan Kinerja Keuangan Koperasi. E-Jurnal Akuntansi, 12(1), 96–111.
Risqiyah, R., Miqdad, M., & Kartika. (2014). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Industri Perbankan Yang Terdaftar di Bursa Efek Indonesia. http://repository.unej.ac.id/handle/123456789/63102
Sanchia, M. I., & Zen, T. S. (2015). Impact of Good Corporate Governance in Corporate Performance. International Journal of Management and Applied Science, 1(9), 2394–7926.
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. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12997
Sanjaya, N. M. W. S., Nopiyani, P. E., & Rianita, N. M. (2019). Kualitas Laporan Keuangan Ditinjau dari Budaya Tri Hita Karana, GCG, Kompetensi SDM dan Manajemen Risiko Lembaga Perkreditan Desa. Jurnal Riset Akuntansi Dan Keuangan, 7(3), 491–502. Doi: 10.17509/jrak.v7i3.17628
Satriyadi, I. G. H., & Suryanawa, I. K. (2015). Pengukuran Kinerja Berbasis Balanced Scorecard pada Koperasi Pegawai PT.Telkom (KOPEGTEL) Insan Denpasar. E-Jurnal Akuntansi Universitas Udayana, 11(3), 828–847. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12944
Sawitri, P. P., & Ramantha, I. W. (2018). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1093–1118.
Setyawan, komang meitradi, & 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. https://doi.org/10.24843/EJA.2018.v23.i02.p11
Soraya, B. E., & Suardana, K. A. (2018). Budaya Organisasi Sebagai Pemoderasi Pengaruh Good Corporate Governance pada Kinerja Keuangan Bank Pembangunan Daerah Bali. E-Jurnal Akuntansi Universitas Udayana, 23(3), 2414–2443. https://doi.org/10.24843/EJA.2018.v23.i03.p30
Suaryana, I. G. N. A., & Noviari, N. (2018). The Role of Supervisory Agency in the Implementation of the Implementation of Good Corporate Governance and its Implications on LPD Performance in Denpasar , Indonesia. International Journal of Economics, Commerce and Management, VI(9), 206–229.
Supriyatna, A., Rahayu, A., & Sugiharto, M. D. (2018). Good Corporate Governance and Bank Performance : A Balanced Scorecard Approach. Jurnal Riset Akuntansi & Keuangan, 6(3), 481–496. http://ejournal.upi.edu/index.php/JRAK
Vij, M. P. (2012). Impact of Job Satisfaction of Employees and Organizational Culture in Banks on Receptiveness to Change, Cooperation among Peers, Team Orientation, Organizational Goal Identity and Union Management Cooperation. IOSR Journal of Business and Management, 5(3), 47–53.
Wedantara, I. K. D. A., & Adi, I. N. R. (2019). Kearifan Lokal Sebagai Motivasi Dalam Mingkatkan Kinerja Lembaga Perkreditan Desa Sibetan. Jurnal Manajemen Dan Bisnis, 16(1), 58–67. http://dx.doi.org/10.38043/jmb.v16i1.2019
Widyantara, I. N., Wahyuni, M. A., & Atmadja, A. T. (2017). Pengaruh Independensi, Motivasi, Kompetensi, dan Pengalaman Kerja Terhadap Kinerja Badan Pengawas Sebagai Auditor Internal Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Buleleng. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2). http://dx.doi.org/10.23887/jimat.v8i2.13278
Yasa, I. B. A., Parnata, I. K., & Susilawati, N. L. N. A. S. (2018). Analytical review based on statistics on good and poor financial performance of LPD in Bangli regency. Journal of Physics: Conference Series, 953(1). Doi: 10.1088/1742-6596/953/1/012083
Yudana, P. I., Cipta, W., & Suwendra, I. W. (2015). Pengaruh Kredit Bermasalah dan Perputaran Kas Terhdap Likuiditas pada Lembaga Perkreditan Desa Kecamatan Seririt. E-Journal Bisma Universitas Pendidikan Ganesha Jurusan Manajemen (Volume 3 Tahun 2015), 3(1).
Yuliantari, P. P. I., Budiasih, I. G. A. N., Ratnadi, N. M. D., & Putra, I. N. W. A. (2020). Tri Hita Karana As a Moderating Variable of Good Corporate Governance and Crossed Credits in Financial Performance of Rural Credit Institution of Gianyar District, Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 97(1), 56–65. Doi: 10.18551/rjoas.2020-01.07
Zaidirina, & Lindrianasari. (2015). Corporate governance perception index , performance and value of the firm in Indonesia. Int. J. Monetary Economics and Finance, 8(4), 385–397. https://doi.org/10.1504/IJMEF.2015.073230
Published
2020-10-27
How to Cite
DARMAYANTI, Ni Putu Gita et al.
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2471 - 2486, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/61038>. Date accessed: 20 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p03.
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