PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL PADA KINERJA LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG

Ida Bagus Wahyu Diatmika

Abstract


Performance is a reflection of the results of an organization in realizing what has been previously determined. Agency theory assumes that traditional village communities as principals require Village Credit Institution (LPD) managers as agents to maximize their performance in order to align the goals between principals and agents. LPD performance can be seen from how Good Corporate Governance (GCG) and Internal Control are implemented while still being guided by pararem as customary rules that have been mutually agreed upon. This research aims to analyze the influence of good corporate governance and internal control on LPD performance. The population in this study was LPDs in Badung Regency. The sample for this study was 122 LPDs and consisted of 244 respondents, namely the Head and 1 LPD Internal Supervisor. Data collection was carried out by distributing questionnaires. The data analysis technique used is multiple linear regression. This research is expected to theoretically confirm the role of GCG and internal control on LPD performance in Badung Regency. The research results show that GCG and internal control have a positive effect on LPD performance. The results of this research can be used as evaluation material for LPDs to always pay attention to and implement GCG and internal control in all LPD operational activities. It is also hoped that this research will be useful as a reference for other similar research and that further research can be better than this research.

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References


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DOI: https://doi.org/10.32897/sobat.2023.5.0.3080

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Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)
Universitas Sangga Buana
Bandung, Jawa Barat, Indonesia