Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan Pada Perbankan Yang Terdaftar Di Bei

Putri, Andrani Dwi; Dewi, Aminar Sutra

doi:10.31219/osf.io/w35pc

Cited by 4 publications

(8 citation statements)

References 3 publications

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“…Pada penelitian Acintya & Dwija (2015) dan Widasari(2018) diukur dengan mekanisme good governance, sedangkan pada penelitian ini menggunakan prinsip-prinsip good governance yang terdiri dari transparancy, accountability, responsibility, independency, dan fairness. Dalam penelitian Widasari(2018) menggunakan kuesioner untuk mengukur kinerja, sedangkan dalam penelitian ini menggunakan skor tingkat kesehatan yang sudah ditetapkan oleh PLPDK Kota Denpasar dan kuesioner yang diadopsi dari penelitian Putri (2013). Skor tersebut merupakan gabungan dari capital, asset, earning, dan liquidity (CAEL).…”

Section: Pendahuluanunclassified

“…Terdapat lima prinsip Good Governance yaitu. Transparency (Transparansi), keterbukaan LPD dalam proses penyusunan laporan keuangan penting untuk dilakukan (Putri, 2013).…”

Section: Pendahuluanunclassified

“…Untuk itu, LPD harus dikelola secara benar, terukur danbertanggungjawab oleh ketua dan pengawas LPD dengan tetap memperhitungkan kepentingan pemegang saham dan pemangku kepentingan lain dengan. Adanya pendokumentasian laporan keuangan beserta bukti transaksi yang baik dan terstruktur tentunya akan dapat terealisasi apabila adanya peran auditor eksternal yang berkualitas dan independent (Putri, 2013). Akuntabilitas merupakan prasyarat yang diperlukan untuk mencapai kinerja yang berkesinambungan.…”

Section: Pendahuluanunclassified

“…Responsibility (Responsibilitas), LPD harus mematuhi peraturan perundangundangan serta melaksanakan tanggung jawab terhadap masyarakat dan lingkungan, dalam pelaksanaanya pengelola LPD (ketua dan pengawas LPD) harus mampu bekerja secara profesional baik operasional maupun dalam pengambilan keputusan, sehingga dapat terpelihara kesinambungan usaha dalam jangka panjang dan mendapat pengakuan sebagai good coporate citizen (Putri, 2013).…”

Section: Pendahuluanunclassified

“…Independency (Independensi), Independensi disini berarti LPD dikelola secara mandiri atau independen dan keputusan yang diambil tidak diintervensi oleh pihak-pihak lain (Putri, 2013).…”

Section: Pendahuluanunclassified

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Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar

Anggayana¹,

Wirajaya²

2019

E-Jurnal Akuntansi

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ABSTRAKPenerapan prinsip-prinsip good governance dan budaya organisasi sangat penting dalam pengelolaan organisasi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh prinsip-prinsip good governance dan budaya organisasi terhadap kinerja keuangan Lembaga Perkreditan Desa (LPD) Kota Denpasar. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer. Populasi dalam penelitian ini adalah seluruh LPD di Kota Denpasar sebanyak 35 LPD. Metode penentuan sampel yang digunakan dalam penelitan ini adalah metode sampel jenuh sehingga seluruh populasi dijadikan sampel. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil analisis diketahui bahwa prinsip-prinsip good governance yang terdiri dari transparansi, akuntabilitas, responsibilitas, independensi dan kesetaraan secara parsialberpengaruh positifterhadap kinerja keuangan. Sedangkan budaya organisasi tidak berpengaruh tehadap kinerja keuangan. ABSTRACTThe application of the principles of good governance and organizational culture is very important in managing the organization. The purpose of this study was to determine the effect of the principles of good governance and organizational culture on the financial performance of the Denpasar City Credit Institution (LPD). This research uses a quantitative approach using primary data. The population in this study were all LPDs in Denpasar City as many as 35 LPDs. The sampling method used in this research is the saturated sample method so that the entire population is sampled. The analysis technique used is multiple linear regression. Based on the results of the analysis note that the principles of good governance consisting of transparency, accountability, responsibility, independence and equality simultaneously have a positive effect on financial performance. While organizational culture has no effect on financial performance.

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Section: Pendahuluanunclassified

“…Terdapat lima prinsip Good Governance yaitu. Transparency (Transparansi), keterbukaan LPD dalam proses penyusunan laporan keuangan penting untuk dilakukan (Putri, 2013).…”

Section: Pendahuluanunclassified

“…Independency (Independensi), Independensi disini berarti LPD dikelola secara mandiri atau independen dan keputusan yang diambil tidak diintervensi oleh pihak-pihak lain (Putri, 2013).…”

Section: Pendahuluanunclassified

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Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar

Anggayana¹,

Wirajaya²

2019

E-Jurnal Akuntansi

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The Role of Self Assessment as Moderating Variable in the Effect of Risk Management and Leverage on Financial Performance

Widiasmara,

Paramitha Devi,

Violita

2024

KSS

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The impact of the COVID-19 pandemic caused significant problems in the banking industry’s profit and loss report which showed a decline of 18.565 billion which occurred in 2020. At the beginning of 2019, the profit and loss statement of banking companies was 34.478 billion but now at the end of 2020, the profit and loss statement of banking companies is 15.913 billion (Indonesian Banking Statistics - July 2021, 2021). The purpose of this study was to determine the role of self-assessment as a moderating variable in the influence of risk management and leverage on financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling. The research method used is a quantitative approach using multiple regression analysis and moderate regression analysis (MRA) using the SPSS version 25 program. The results of this study are credit risk (NPL), leverage (DER), and hurt financial performance (ROA); liquidity risk (LDR) does not affect financial performance (ROA), self-assessment can moderate the influence of credit risk (NPL), liquidity risk (LDR) and leverage (DER) on financial performance (ROA). The researcher hopes that this research can provide implications and support for the development of accounting science, especially in the field of financial accounting related to risk management and leverage. Keywords: credit risk (NPL), liquidity risk (LDR), leverage (DER), financial performance (ROA)

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The Effect of Leverage, Corporate Social Responsibility (CSR), Capital Structure, and Intellectual Capital on Financial Performance of Companies

Daniswara

Kusumawardhani

Windyastuti

2021

JICP

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The main purpose of the entity is to increase the value of the entity itself. The increase in the value of the entity is of course also directly proportional to the increase in the performance of an entity. One of the values of a company can be seen from its financial performance. The goal of this research is to find out the effect of leverage, corporate social responsibility (CSR), capital structure, and intellectual capital on financial performance of companies. The sample consisted of 67 respondents which are listed in the Kompas 100 Index for the period 2017 -2019. In this research, purposive sampling was used to select the sample. To analyze the data, researchers were using multiple linear regression analysis. The results show that intellectual capital and leverage both affect company's financial performance. On the other hand, capital structure and CSR have no effect on company's financial performance.

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Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan Pada Perbankan Yang Terdaftar Di Bei

Cited by 4 publications

References 3 publications

Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar

Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar

The Role of Self Assessment as Moderating Variable in the Effect of Risk Management and Leverage on Financial Performance

The Effect of Leverage, Corporate Social Responsibility (CSR), Capital Structure, and Intellectual Capital on Financial Performance of Companies

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