E-JURNAL AKUNTANSI
Vol 19 No 1 (2017)

PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA PADA KINERJA KEUANGAN

I Made Bhaskara Sastra (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Made Adi Erawati (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
17 Apr 2017

Abstract

This study aimed to examine the effect of the application of the principles of good corporate governance: transparency, accountability, responsibility, independency, fairness and culture tri hita karana (THK) on financial performance Lembaga Perkreditan Desa (LPD) Abiansemal district of Badung regency. THK culture in this study was measured using the indicator values ??contained therein, namely integrity, work ethic value and the value of environmental sustainability, while financial performance LPD views of profitability by using the ratio of return on assets (ROA). The sample in this research that the entire LPD in Abiansemal district of Badung regency with 34 sample and respective LPD chairman as respondent. Data analysis techniques used in this research is multiple linear regression analysis. Hypothesis testing results demonstrate the principles of transparency, accountability and culture THK partial significant positive effect on financial performance LPD, whereas principles, responsibility, independency and fairness no significant effect partially on financial performance LPD

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...