PENGARUH BUDAYA TRI HITA KARANA PADA GOOD CORPORATE GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN - Putu Eka Nopiyani; Ni Made Wulan Sari Sanjaya; Ni Made Rianita (LPPM Universitas Dhyana Pura, 2019)
ABSTRACTThe purpose of this study: 1) Knowing the Effect of Tri Hita Karana (BTHK) Culture on Good Corporate Governance (GCG), 2) Knowing the Effect of BTHK on the Quality of Financial Reports, 3) Knowing the Effects of GCG on the Quality of Financial Reports. Sampling uses the Simple Random Sampling method. Analysis of the data used is SEM-PLS. Based on the results of hypothesis testing, it shows that: 1) Tri Hita Karana Culture (BTHK) has a positive and significant effect on Good Corporate Governance (GCG) LPD in Buleleng Regency. 2) BTHK have a positive and insignificant effect on LPD Quality of Financial Statements (KLK) in Buleleng Regency, 3) GCG have a positive and insignificant effect on KLK LPD in Buleleng Regency. Based on the results of the study concluded that the Culture of Tri Hita Karana (BTHK) LPD in Buleleng Regency has not been able to become the basis for general policy making and management. The process of preparing LPD financial reports has not taken into account thoroughly the aspects of Good Corporate Governance (GCG).Keywords: Tri Hita Karana Culture, Good Corporate Governance, Quality of FinancialReporting.ABSTRAKTujuan penelitian ini: 1) Mengetahui Pengaruh Budaya Tri Hita Karana (BTHK) Terhadap GCG, 2) Mengetahui Pengaruh BTHK Terhadap Kualitas Laporan Keuangan, 3) Mengetahui Pengaruh GCG Terhadap Kualitas Laporan Keuangan. Pengambilan sampel menggunakan metode Simple Random Sampling. Analisis data yang digunakan ialah SEM-PLS. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa pertama Budaya Tri Hita Karana (BTHK) berpengaruh positif dan signifikan terhadap Good Corrporate Governance (GCG) LPD di Kabupaten Buleleng. Kedua BTHK berpengaruh positif dan tidak signifikan terhadap Kualitas laporan Keuangan (KLK) LPD di Kabupaten Buleleng. Ketiga GCG berpengaruh positif dan tidak signifikan terhadap KLK LPD di Kabupaten Buleleng. Berdasarkan hasil penelitian disimpulkan bahwa Budaya Tri Hita Karana (BTHK) LPD di Kabupaten Buleleng belum mampu menjadi dasar sebagai pengambilan kebijakan dan pengelolaan secara umum. Proses penyusunan laporan keuangan LPD belum memperhatikan secara menyeluruh aspek-aspek dalam Good Corporate Governance (GCG).Kata Kunci: Budaya Tri Hita Karana, Good Corporate Governance, Kualitas LaporanKeuangan