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The Influence of Good Corporate Governance Principles and Organizational Culture on the Financial Performance of Village Credit Institutions Nyoman Dewi Ayu Ratih Arya Dewanti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p18

Abstract

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in South Denpasar Subdistrict. The sampling method uses saturated sampling by involving 11 LPD in South Denpasar Subdistrict. The data collection method used is by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that transparency, accountability, responsibility, independence, justice and organizational culture have a positive effect on financial performance.
Corporate Governance and Financial Performance: Empirical Evidence with Firm Size as a Moderating Variable Nyoman Dewi Ayu Ratih Arya Dewanti; Made Sudarma; Mirna Amirya
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4688

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms, represented by the board of commissioners, board of directors, and audit committee, on financial performance, as well as to examine the role of company size as a moderating variable. This is a quantitative study using secondary data from transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2019-2024. The study population consisted of 38 companies, with a sample of 138 observations determined using purposive sampling techniques. Data analysis was performed using multiple linear regression and MRA. The results show that the board of directors has a positive and significant influence on financial performance. Meanwhile, the board of commissioners and audit committee have no direct influence. The moderation test shows that company size can strengthen the influence of the board of commissioners and audit committee on financial performance, but does not moderate the relationship between the board of directors and financial performance.