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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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 |
work_keys_str_mv |
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