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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Forum Manajemen Jurnal Pendidikan Teknik Mesin Undiksha Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Business and Investment Review Journal of Commerce Management and Tourism Studies
I Gusti Ngurah Sanjaya
Politeknik Negeri Bali
Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District Juniari, Ni Made Diah; Sanjaya, I Ketut Puja Wirya; Sanjaya, I Gusti Ngurah
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1863

Abstract

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.
Co-Authors Adnyani, NK Nikita Putri Anastasya, Komang Srimas Cokorda Krisna Yudha DEWI, A.A. Ayu Erna Trisna DEWI, Gusti Ayu Putu Rosita Gede Sanjaya Adi Putra GUNA, I Gusti Ngurah Adi Hardika, N S HENDRAWAN, I Made Toni Hendrawan I Made Sarjana I Made Suarta I Nyoman Pasek Nugraha I Wayan Basi Arjana, I Wayan Basi Juniari, Ni Made Diah Kadek Rihendra Dantes Kasiani, Kasiani Kencanawati, Anak Agung Ayu Mirah Lasmini, Ni Ketut Manuaba, Ida Bagus Made Putra Marheni, Lily Rumini, Ni Luh Inten Sanjaya, I Ketut Puja Wirya Sumetri, Ni Wayan Supiatni, Ni Nyoman