Abstract

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.

Highlights

  • Good Corporate Governance (GCG) dapat meningkatkan kinerja perusahaan melalui pengawasan kinerja manajemen serta menjamin terciptanya akuntabilitas manajemen terhadap pihak investor berdasarkan peraturan yang ada (Kori & Rasmini, 2017)

  • The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance

  • Retrieved July 20, 2020, from Bisnis.com website: https://bali.bisnis.com/read/20181123/538/862632/ada-12-1.600-nasabahrugi-rp150-miliar-karena-koperasi-ilegal-di-bali

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Summary

Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja

Responden dalam penelitian ini adalah ketua, sekretaris, dan bendahara koperasi. Populasi dalam penelitian ini berjumlah 86 koperasi. Sampel dalam penelitian ini sebanyak 71 koperasi yang didapat dengan metode e-ISSN 2302-8556 proportionate stratified random sampling. Vol 30 No 9 dilakukan dengan menyebarkan kuesioner dan teknik analisisnya Denpasar, September 2020 menggunakan analisis regresi linear berganda. Hal. 2366-2380 menunjukkan bahwa prinsip-prinsip good corporate governance dan budaya tri hita karana berpengaruh positif pada kinerja keuangan. Hal ini memiliki arti bahwa semakin baik penerapan prinsip-.

Pengaruh Penerapan
Posisi Tahun
Seelemadeg Barat
HASIL DAN PEMBAHASAN
Kinerja keuangan
Koperasi Simpan Pinjam di Kabupaten Tabanan sudah menerapkan Budaya Tri
Budaya THK
Ini berarti variasi kinerja keuangan pada Koperasi Simpan Pinjam di Kabupaten
Mean Square F
Nilai hitung t
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