The Effect of Good Corporate Governance and Tri Hita Karana Culture on LPD Financial Perfomance

Ni Kadek Meigi Antika Putriani (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Made Gede Wirakusuma (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 12 (2024)

Aim of this research is to examine the effect of applying the principles of GoodCorporate Governance and Tri Hita Karana Culture on LPD financialperformance. Population used is 122 LPD in Badung Regency. The samplingtechnique used is non-probability sampling with saturated samples. Therespondents used in this study were Pamucuk and Panureksa. This studyused a questionnaires and LPD financial reports for collect data. The dataanalysis technique used was multiple linear regression. The analysis resultsfound that Good Corporate Governance and Tri Hita Karana culture have apositive effect on LPD financial performance. It shows that the betterimplementation of the principles of Good Corporate Governance and Tri HitaKarana Culture, the financial performance of LPDs in Badung Regency willtend to increase.