Kompartemen : Jurnal Ilmiah Akuntansi
KOMPARTEMEN, Vol. 18 No.2, September 2020

Good Cooperatives’ Governance and Performance in Banyumas Region

Feriyani Budiyah (Faculty of Social, Economics and Humanities, Nahdlatul Ulama University)
Eko Suyono (Faculty of Economics and Business, Jenderal Soedirman University)



Article Info

Publish Date
28 Oct 2020

Abstract

This study aims to analyze the influence of good cooperative governance (i.e., transparency,accountability, responsibility, independence, and fairness) on cooperative performance. Byusing a purposive sampling method this study ended-up with 32 cooperatives in Banyumas assamples with the questionnaires were distributed during August 7-13, 2015. The findings fromOLS regression show that all governance variables (i.e., transparency, accountability,responsibility, independence, and fairness) influence positively on cooperative performance.Therefore, with its limitation such as a small number of samples this study contributes to thebody of knowledge by providing empirical evidence on how governance variable influencespositively for cooperative performance in the lack of study on the issues of good governance forcooperatives.

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Journal Info

Abbrev

kompartemen

Publisher

Subject

Economics, Econometrics & Finance

Description

Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its ...