E-JURNAL AKUNTANSI
Vol 21 No 2 (2017)

Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar

Putu Krishna Araytsha Mahaendrayasa (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Gusti Ayu Made Asri Dwija Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
07 Nov 2017

Abstract

Good Corporate Governance is a corporate governance that explains the relationship between all stakeholders in organized and organized business. Principles of Good Corporate Governance need to be applied by LPDs, as they can reduce agency conflict between LPD owners and LPD Managers, thus increasing the performance of LPDs. Corporate Governance contains the concept of separation between ownership and control of the company. Company managers are authorized to run the company and make decisions on behalf of the owner. With information owned, managers can act only to benefit themselves by sacrificing the interests of the owner, so that the information conveyed to the owner is not in accordance with the actual company conditions. The success of LPD can be seen from LPD health level. This study aims to determine the influence of Good Corporate Governance principles (transparency, accountability, responsibility, independency, and fairness) on the financial performance of Lembaga Perkreditan Desa (LPD) in Denpasar City. The number of samples used in this study were 35 LPDs with 70 respondents. Determination of sample using nonprobability sampling method with saturated sample technique. Analytical technique used is multiple linear regression, and previously done instrument testing and classical assumption test for the accuracy of regression analysis results. Based on the result of hypothesis pengujiam known that the principles of Good Corporate Governance: accountability, independency, and fairness have positive and significant influence, while transparency and responsibility have positive and insignificant effect on financial performance of LPD in Denpasar City.

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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 ...