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Putu Ari Handayani
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Good Corporate Governance Terhadap Kinerja Pengelolaan Koperasi Simpan Pinjam di Kabupaten Jembrana Putu Ari Handayani; Nyoman Ari Surya Dharmawan
Jurnal Akuntansi Profesi Vol. 16 No. 03 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i03.78344

Abstract

This research was conducted to find out the effect of Good Corporate Governance on the management performance of KSP in Jembrana Regency. This research uses a descriptive quantitative approach as a research method, with primary data sources obtained from distributing online questionnaires. The research population is KSP administrators who are still actively operating. Samples were taken using the purposive sampling method. The analysis technique used is multiple linear regression, and previously instrument testing and classical assumption testing were carried out for the accuracy of the regression analysis results. The research results provide evidence that the variables of accountability, responsibility, independence, and fairness have a positive and significant effect on the management performance of savings and loan cooperatives. Meanwhile, the transparency variable has a negative and significant effect on the management performance of savings and loan cooperatives.
Pengaruh Good Corporate Governance Terhadap Kinerja Pengelolaan Koperasi Simpan Pinjam di Kabupaten Jembrana Putu Ari Handayani; Nyoman Ari Surya Darmawan
Jurnal Akuntansi Profesi Vol. 15 No. 02 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i02.78367

Abstract

This research was conducted to find out the effect of Good Corporate Governance on the management performance of KSP in Jembrana Regency. This research uses a descriptive quantitative approach as a research method, with primary data sources obtained from distributing online questionnaires. The research population is KSP administrators who are still actively operating. Samples were taken using the purposive sampling method. The analysis technique used is multiple linear regression, and previously instrument testing and classical assumption testing were carried out for the accuracy of the regression analysis results. The research results provide evidence that the variables of accountability, responsibility, independence, and fairness have a positive and significant effect on the management performance of savings and loan cooperatives. Meanwhile, the transparency variable has a negative and significant effect on the management performance of savings and loan cooperatives.
Co-Authors Ari Surya Darmawan Nyoman Ari Surya Dharmawan