Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, a...

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Main Authors: I Gusti Ngurah Gede Bali Sakhya Prawira, Ni Ketut Rasmini
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-09-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/58307
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spelling doaj-436488eec78c47d6a36e4c20d259cfb92021-01-20T13:21:46ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-09-013092366238010.24843/EJA.2020.v30.i09.p1558307Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja KeuanganI Gusti Ngurah Gede Bali Sakhya Prawira0Ni Ketut Rasmini1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThe purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/58307
collection DOAJ
language Indonesian
format Article
sources DOAJ
author I Gusti Ngurah Gede Bali Sakhya Prawira
Ni Ketut Rasmini
spellingShingle I Gusti Ngurah Gede Bali Sakhya Prawira
Ni Ketut Rasmini
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
E-Jurnal Akuntansi
author_facet I Gusti Ngurah Gede Bali Sakhya Prawira
Ni Ketut Rasmini
author_sort I Gusti Ngurah Gede Bali Sakhya Prawira
title Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
title_short Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
title_full Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
title_fullStr Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
title_full_unstemmed Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
title_sort pengaruh penerapan prinsip-prinsip good corporate governance dan budaya tri hita karana pada kinerja keuangan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-09-01
description The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/58307
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AT niketutrasmini pengaruhpenerapanprinsipprinsipgoodcorporategovernancedanbudayatrihitakaranapadakinerjakeuangan
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