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Arya Ayu Candra Tri Parayani
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengaruh Sistem Pengendalian Manajemen, Corporate social responsibility, dan Locus of control Terhadap Kinerja Keuangan Koperasi Simpan Pinjam Di Kabupaten Karangasem Arya Ayu Candra Tri Parayani; Anantawikrama Tungga Atmadja
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.v16i03.79791

Abstract

The objective of this research is to examine the influence of financial performance on management control systems, corporate social responsibility (CSR), and locus of control in savings and loan cooperatives in Karangasem Regency. The financial performance of these cooperatives is currently weak due to internal and external issues such as fund misappropriation, employees working elsewhere, and increased operational costs due to the implementation of BPJS Ketenagakerjaan. This study employs a correlational method using quantitative analysis techniques. The population consists of 157 savings and loan cooperatives, with 58 respondents selected through purposive sampling, including the chairperson and treasurer. Data were collected using a Likert scale questionnaire. The results show that management control systems and locus of control have a significant positive effect on the financial performance of savings and loan cooperatives in Karangasem Regency, while corporate social responsibility has a positive but not significant effect on the financial performance of these cooperatives.
Co-Authors Anantawikrama Tungga Atmadja