Accounting Profession Journal (APAJI)
Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)

IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA

Ni Luh Putu Widhiastuti (Universitas Mahasaraswati Denpasar)
Ni Luh Gde Novitasari (Universitas Mahasaraswati Denpasar)
Ni Wayan Mita Purnama Sari (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
31 Jan 2023

Abstract

This study aims to determine the effect of transparency, accountability, responsibility, independence, and fairness on LPD performance. The population studied were all LPD in Nusa Penida District, there were 46 LPDs. Respondents selected in this study were 138 people consisting of chairpersons, employees, and supervisory bodies from each LPD in Nusa Penida District which were obtained based on non-probability sampling technique with saturated samples. The analysis technique used is multiple linear regression. The results of this study are that all independent variables, namely transparency, accountability, responsibility, independence, and fairness have a positive effect on the performance of the LPD in Nusa Penida District.

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...