Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa di Kecamatan Kintamani

Abstract

This test intends to prove the impact of transparency, accountability, responsibility, independence and fairness on the financial performance of LPDs in Kintamani District. This test uses a causal quantitative system to analyze causal correlations between the independent and dependent variables. The test population is 61 LPD along with 39 LPD as a sample. Two informants were taken from each LPD, namely the head of the LPD and the head of the LPD supervisory body, resulting in a total of 78 informants. Sample determination system using purposive sampling. The data analysis technique is multiple regression analysis. the test findings show (1) transparency, accountability, responsibility, independence and fairness have a substantial role in financial performance (2) transparency has a positive and substantial role in financial performance, (3) accountability has a positive and substantial role in financial performance, (4) responsibility has a positive role and substantially on financial performance, (5) independence has a positive and substantial role on financial performance, (6) fairness has a positive and substantial role on financial performance