Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance Dan Pengawasan Internal Terhadap Kinerja LPD Di Kabupaten Klungkung - Nyoman Gede Aryantara .; Gede Adi Yuniarta, SE.AK .; Nyoman Trisna Herawati, SE.AK,M.Pd. . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2016)
Good corporate governance merupakan tata kelola perusahaan yang menjelaskan hubungan antara berbagai pihak dalam perusahaan yang menentukan antara arah dan kinerja perusahaan. Sedangkan pengawasan internal adalah proses pematauan kegiatan untuk menjaga bahwa suatu kegiatan dilaksanakan terarah dan menuju kepada tercapainya tujuan yang telah direncanakan. Namun tidak hanya perusahaan yang perlu menerapkan good corporate governance dan pengawasan internal yang baik. Lembaga keuangan non-bank seperti Lembaga Perkreditan Desa dapat menerapkannya untuk meningkatkan profitabilitasnya. Keberhasilan LPD bergantung pada bagaimana komitmen pengelola dalam memajukan dan mengembangkan LPD, salah satunya dengan meningkatkan kinerja keuangan LPD. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi prinsip-prinsip good corporate governance dan pengawasan internal terhadap kinerja LPD di Kabupaten Klungkung. Penelitian ini menggunakan metode pengumpulan data, yaitu metode survey dengan teknik kuesioner. Sampel yang digunakan sebanyak 47 LPD dan masing-masing diambil satu responden dari tiap LPD yang terdapat di Kabupaten Klungkung. Penentuan sampel menggunakan teknik probability sampling dengan metode proportional stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS. Sebelum melakukan analisis regresi linear berganda, dilakukan pengujian instrumen penelitian dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwagood corporate governance dan pengawasan internal berpengaruh secara parsial maupun simultan terhadap kinerjaLPD Kabupaten Klungkung. Pengaruh variabel independen terhadap variabel dependen adalah sebesar 50,1 persen dan sisanya 49,9 persen dipengaruhi oleh variabel lain di luar model. Kata Kunci : GCG, pengawasan internal, ROA. Good corporate governance is a management system that explains the relationship among various parties in a corporation that determine direction and performance of the corporation. While internal supervision is a process of monitoring activities to maintain that an activity is done according to the direction and proceeds towards the attainment of objectives that have been planned. However, it is not only the corporation that needs to implement good corporate governance and good internal supervision, non-bank financial institutions like village credit institution can implement them to increase its profitability. Success of village credit institution (LPD) depends on the commitment of the management in promoting and developing the LPD, one way of doing it is by improving the LPD financial performance. This study was aimed at finding out the effect of implementing the principles of good corporate governance and internal supervision on performance of LPDs in Klungkung regency. This study used data collection methods of survey and questionnaire. The sample consisted of 47 LPDs and each respondent was taken from each LPD in Klungkung regency. The sampling technique used probability sampling with proportional stratified random sampling method. The data were analyzed using multiple linear regression analysis using SPSS. Before the use of multiple linear regression analysis, the instruments of the study were tested and classical assumption test was done to determine the accuracy of the result of regression analysis. Based on the result of hypothesis testing, it was found that good corporate governance and internal supervision partially and simultaneously had an effect on performance of the LPDs in Klungkung regency. The effect of independent variables on dependent variable was 50.1 % and the rest or 49.9 % was influenced by other variables outside the model. keyword : GCG, internal supervision, ROA.