Abstract
This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase.
 Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.
Highlights
PENDAHULUAN Di Indonesia lembaga keuangan dibagi menjadi 2 kelompok, yaitu lembaga keuangan bank dan lembaga keuangan non-bank
This research was conducted at the Village Credit Institution
Data collection is done by questionnaire technique
Summary
Penelitian ini dilakukan pada LPD yang berada di Kecamatan Kuta Utara, Kuta dan Kuta Selatan dengan memberikan kuesioner dan mencari laporan keuangan tahun 2015 hingga 2018 pada LPD yang dijadikan sampel penelitian di LPLPD. 2015 hingga 2018 yang dipengaruhi oleh transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran pada LPD Kecamatan Kuta Utara, Kuta dan Kuta Selatan. Populasi dalam penelitian ini adalah seluruh LPD yang berada di Kecamatan Kuta Utara, Kuta dan Kuta Selatan. Jumlah LPD yang berada di Kecamatan Kuta Utara, Kuta dan Kuta Selatan adalah 23 LPD. Metode pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh. Responden yang dipilih dalam penelitian ini adalah orangorang yang mengetahui wewenang dan tugas pengelolaan LPD dan fungsifungsi badan pengawas dalam menilai peranan GCG terhadap kinerja keuangan. Ketepatan fungsi regresi sampel dalam menaksir nilai aktual yang dapat diukur dengan melihat nilai Adjusted R2 dalam uji koefisien determinasi dan nilai F dalam uji kelayakan model
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