Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Lembaga Perkreditan Desa di Kabupaten Badung
Abstract
Financial institutions have an important role in improving the country's economy, one of which is the LPD. This study aims to analyze the factors that affect the financial performance of LPDs in Badung Regency. The number of samples taken was 87 LPDs in Badung Regency with a probability sampling method. The data collection method used was a survey method by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the principles of good governance, namely transparency, accountability, responsibility, independence, fairness and competence of human resources consisting of knowledge, skills, and attitudes have a positive effect on financial performance. The results of this study are expected to be able to provide additional information for parties who have a direct role in improving financial performance to carry out their duties properly so that they will be able to produce quality financial performance.
Keywords: Financial Performance; Good Governance Principles; Human Resources Competence.
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References
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Sudiarti, N. W., & Juliarsa, G. (2020). Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD. E-Jurnal Akuntansi, 30(7), 1725–1737.
Suprapto, Y. (2019). Analysis the impact of Good Corporate Governance Towards Profitability of Manufacturing Companies Listed on indonesia Stock Exchange. Jurnal Ekonomi & Ekonomi Syariah, 2(1).
Suryawirawan, O. A. (2019). Teory of Planned Behavior Approach and Gender Di erences on Students’ Intention to Practice Online Business. Jurnal Dinamika Manajemen, 10(2), 138–147. https://doi.org/DOI: 10.15294/jdm.v10i2.19398
Talreja, J., & Shivappa. (2016). Financial performance analysis of selected banks using CAMEL Model. International Journal in Management and Social Science, 04(06).
Wibowo, W., & Gunawan, H. M. (2015). Implementing Good Corporate Governance in Indonesia: A Strategic Approach. Journal of Accounting – Business & Management, 22(1), 29–45.
Wirawan, A. A. G. B. P., & Putri, I. G. A. M. A. D. (2018). Pengaruh Penerapan Prinsip-Prinsip GCG dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 23(3), 28. https://doi.org/https://doi.org/10.24843/EJA.2018.v23.i03.p07
Yahaya, R., Zainol, Z., & Osman, J. H. (2019). The Effect of Financial Knowledge and Financial Attitudes on Financial Behavior among University Students. International Journal of Academic Research in Business and Social Sciences, 9(8), 22–32. https://doi.org/10.6007/IJARBSS/v9-i8/6205
Andriana, A., & Panggabean, R. R. (2017). The Effect of Good Corporate Governance and Environmental Performance on Financial Performance of the Proper Listed Company on Indonesia Stock Exchange. Binus Business Review, 8(1), 8. https://doi.org/10.21512/bbr.v8i1.1757
Anggayana, I. P. N., & Wirajaya, I. G. A. (2019). Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasaro Title. E-Jurnal Akuntansi Universitas Udayana, 298(1), 17. https://doi.org/https://doi.org/10.24843/EJA.2019.v29.i01.p21
Fadhil, M. (2016). Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Balai Latihan Kerja Industri Makassar. Jurnal Perspektif, 01(01), 12.
Ghozali, I. (2016). Aplikasi analisis Multivariete dengan program IBM SPSS 23 (edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96.
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), 26. https://doi.org/10.24843/EJA.2017.v21.i02.p04
Mahardini, N. Y., & Miranti, A. (2018). Dampak Penerapan Standar Akuntansi Pemerintahan dan Kompetensi Sumber Daya Manusia Pada Kualitas Laporan Keuangan Pemerintah Provinsi Banten Tahun Anggaran 2015. Jurnal Akuntansi, 5, 11.
Nasution, D. A. D. (2018). Analisis Pengaruh Pengelolaan Keuangan Daerah, Akuntabilitas dan Transparansi Terhadap Kinerja Keuangan Pemerintah. Jurnal Studi Akuntansi & Keuangan, 2(3), 149–162.
Nuryana, Y., & Surjandari, D. A. (2019). The Effect of Good Corporate Governance Mechanism, and Earning Management on Company Financial Performance. Global Journal of Management and Business Research: D Accounting and Auditing, 19(1), 14.
Ozkan, N., Cakan, S., & Kayacan, M. (2016). Intellectual Capital and Financial Performance: A Study of the Turkish Banking Sector. Borsa Istanbul Review. https://doi.org/10.1016/j.bir.2016.03.001
Paniagua, J., Rivelles, R., & Sapena, J. (2018). Corporate governance and financial performance: The role of ownership and board structure. Journal of Business Research, 89, 6. https://doi.org/https://doi.org/10.1016/j.jbusres.2018.01.060
Prayidyaningrum, S., & Djamaludin, M. (2016). Theory of Planned Behavior to Analyze the Intention to Use the Electronic Money. Journal of Consumer Sciences, 01(02), 1–12.
Sadiartha, A. A. N. G. (2017). Lembaga perkreditan desa sebagai penopang ke-ajegan budaya ekonomi masyarakat Bali. Jurnal Kajian Bali, 7(2), 18. https://doi.org/https://doi.org/10.1098/rspb.2007.0281
Sanchia, M. I., & Zen, T. S. (2015). Impact Of Good Corporate Governance In Corporate Peformance. International Journal of Management and Applied Science, 1(9), 5.
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), 16.
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), 31.
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory Of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(12), 4043–4068.
Setyaningdyah, E., Nimran, U., & Armanu, K. (2013). The Effects of Human Resource Competence, Organizational commitment and Transactional Leadership on Work Discipline, Job Satisfaction and Employee’s Performance. Interdisciplinary Journal of Contemporary Research in Business, 5(4), 140–153.
Sofyan, M. (2019). Analysis Financial Performance Of Rural Bank In Indonesia. International Journal of Economics, Business and Accounting Research, 3(3). http://jurnal.stie-aas.ac.id/index.php/IJEBAR
Sudiarti, N. W., & Juliarsa, G. (2020). Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD. E-Jurnal Akuntansi, 30(7), 1725–1737.
Suprapto, Y. (2019). Analysis the impact of Good Corporate Governance Towards Profitability of Manufacturing Companies Listed on indonesia Stock Exchange. Jurnal Ekonomi & Ekonomi Syariah, 2(1).
Suryawirawan, O. A. (2019). Teory of Planned Behavior Approach and Gender Di erences on Students’ Intention to Practice Online Business. Jurnal Dinamika Manajemen, 10(2), 138–147. https://doi.org/DOI: 10.15294/jdm.v10i2.19398
Talreja, J., & Shivappa. (2016). Financial performance analysis of selected banks using CAMEL Model. International Journal in Management and Social Science, 04(06).
Wibowo, W., & Gunawan, H. M. (2015). Implementing Good Corporate Governance in Indonesia: A Strategic Approach. Journal of Accounting – Business & Management, 22(1), 29–45.
Wirawan, A. A. G. B. P., & Putri, I. G. A. M. A. D. (2018). Pengaruh Penerapan Prinsip-Prinsip GCG dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 23(3), 28. https://doi.org/https://doi.org/10.24843/EJA.2018.v23.i03.p07
Yahaya, R., Zainol, Z., & Osman, J. H. (2019). The Effect of Financial Knowledge and Financial Attitudes on Financial Behavior among University Students. International Journal of Academic Research in Business and Social Sciences, 9(8), 22–32. https://doi.org/10.6007/IJARBSS/v9-i8/6205
Published
2021-10-27
How to Cite
NARESWARI, Anak Agung Sagung Indah; BUDIARTHA, I Ketut.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Lembaga Perkreditan Desa di Kabupaten Badung.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2621-2635, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70933>. Date accessed: 22 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p17.
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