JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 1 No 02 (2014)

Bukti Empiris Penerapan Prinsip-Prinsip Good Cooperative Governance pada Kinerja Koperasi di Sukabumi

Tri Endar Susianto (Unknown)
Suyanto Suyanto (Unknown)



Article Info

Publish Date
02 Jun 2014

Abstract

ABSTRACT This study aims to identify and analyze that information transparency, accountability, responsibility, fairness affect the performance of the cooperative. The method of sample selection in this study was purposive sampling resulting in 124 samples of cooperative management. The data required in this study was obtained from the department of cooperatives in Sukabumi. Data analysis method used is multiple linear regression. The results showed that accountability, transparency, accountability, and fairness significant effect on performance. The results of this study are expected to contribute to the implementation of good governance in cooperatives in Indonesia. ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis bahwa keterbukaan informasi, akuntabilitas, pertanggungjawaban, fairness berpengaruh terhadap kinerja koperasi. Metode pemilihan sampel dalam penelitian ini adalah purposive sampling sehingga menghasilkan 124 sampel pengurus koperasi. Data yang diperlukan dalam penelitian ini diperoleh dari dinas koperasi kota Sukabumi. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, pertanggungjawaban, dan fairness berpengaruh signifikan terhadap kinerja. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam penerapan tata kelola yang baik pada koperasi di Indonesia. JEL Classification: D22, H30

Copyrights © 2014






Journal Info

Abbrev

jrap

Publisher

Subject

Economics, Econometrics & Finance

Description

The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication ...