Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat di Kota Denpasar
| Main Authors: | Sawitri, Putu Putri, Ramantha, I Wayan |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37164 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37164/23891 |
Daftar Isi:
- ABSTRAK Tata kelola perusahaan yang baik (good corporate governance) bukan merupakan hal yang baru di dunia perbankan. Oleh karena itu perlu dipahami mengenai prinsip-prinsip good corporate governance dalam perbankan. Penelitian”ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip”good corporate governance pada kinerja Bank”Perkreditan Rakyat di Kota Denpasar. Transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran serta partisipasi merupakan prinsip”dasar penerapan GCG dan kinerja BPR berbasis balanced scorecard.Penelitian ini dilakukan dengan pengumpulan data melalui kuisioner yang disebar ke 29 BPR yang terdapat di Kota Denpasar dengan masing-masing diambil tiga responden. Hasil penelitian menunjukan bahwa penerapan prinsip-prinsip GCG yang meliputi transparansi, akuntabilitas, responsibilitas, independensi, kewajaran dan partisipasi berpengaruh positif pada kinerja Bank Perkreditan Rakyat di Kota Denpasar. Kata Kunci: good corporate governance, balanced scorecard, kinerja
- ABSTRACT Good corporate governance is not a new thing in the banking world. Therefore it is necessary to understand the principles of good corporate governance in banking. This study aims to determine the effect of applying the principles of good corporate governance on the performance of Rural Banks in Denpasar. Transparency, accountability, responsibility, independence, and fairness and participation are fundamental principles of GCG implementation and BPR based balanced scorecard performance. This study was conducted by collecting data through questionnaires distributed to 29 BPRs located in Denpasar City with each taken three respondents. The result of the research shows that the application of GCG principles that include transparency, accountability, responsibility, independence, fairness and participation have a positive effect on the performance of Rural Bank in Denpasar. Keywords: good corporate governance, balanced scorecard, performance