PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN
Abstract
This research examines the effect of Good Corporate Governance (GCG) and Culture of Tri Hita Karana as a moderating variable on the Quality of Financial Statements with the location of research at a money changer company in Badung Regency. In this research, the analysis technique used is moderated regressions analysis (MRA). The questionnaire returned in this research amounted to 82%. Research respondents included owners, accounting, managers and tellers. Based on the results of the analysis, it was concluded that H1 was accepted. This means that Good Corporate Governance has a positive effect on the quality of financial statements. H2 is also accepted which means THK culture strengthens the influence of Good Corporate Governance on the quality of financial statements. Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan Budaya Tri Hita Karana sebagai variabel moderasi pada Kualitas Laporan Keuangan dengan lokasi penelitian pada money changer di Kabupaten Badung. Dalam penelitian ini, teknik analisis yang digunakan adalah moderated regressions analysis (MRA). Kuesioner yang kembali pada penelitian ini berjumlah 82%. Responden penelitian meliputi pemilik, akunting, manajer dan teller. Berdasarkan hasil analisis, disimpulkan bahwa H1 diterima. Hal ini berarti Good Corporate Governance berpengaruh positif signifikan pada kualitas laporan keuangan. H2 juga diterima yang berarti budaya THK memperkuat pengaruh Good Corporate Governance pada kualitas laporan keuangan.References
Afrianto, D. (2017). Tata Kelola Perusahaan Indonesia Termasuk Peringkat Bawah di Asia Tenggara. Retrieved from https://economy.okezone.com/read/2017/04/17/278/1669893/tata-kelola-perusahaan-indonesia-termasuk-peringkat-bawah-di-asia-tenggara
Astika, I. B. P., & Yasa, G. W. (2018). Kemampuan Komitmen Organisasi Memoderasi Kompetensi Pejabat Penatausahaan Keuangan dan SPI Pada Kualitas Laporan Keuangan Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 22(1), 301–325. Retrieved from https://doi.org/10.24843/EJA.2018.v22.i01.p12
Chui, A. C. W., Lloyd, A. E., & Kwok, C. C. Y. (2002). The Determination of Capital Structure: Is National Culture a Missing Piece to the Puzzle? Journal of International Business Studies, Palgrave Macmillan; Academy of International Business, 33(1), 99–127. Retrieved from https://ideas.repec.org/a/pal/jintbs/v33y2002i1p99-127.html
Cohen, J. R., Krishnamoorthy, G., & Wright, A. (2004). The Corporate Governance Mosaic and Financial Reporting Quality. Journal of Accounting Literature, 87–152. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1086743
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. Retrieved from https://doi.org/10.1177/031289629101600103
Emile, R., Ragab, A., & Kyaw, S. (2014). The Effect of Corporate Governance on Firm Performance, Evidence from Egypt. Asian Economic and Financial Review, 4(12), 1865–1877. Retrieved from https://ideas.repec.org/a/asi/aeafrj/2014p1865-1877.html
Guiso, L., Sapienza, P., & Zingales, L. (2008). Social Capital as Good Culture. Journal of the European Economic Association, 6(2–3), 295–320. Retrieved from https://doi.org/10.1162/JEEA.2008.6.2-3.295
Huang, R. R. (2008). Tolerance for uncertainty and the growth of informationally opaque industries. Journal of Development Economics, 87(2), 333–353. Retrieved from https://doi.org/10.1016/j.jdeveco.2007.10.005
Huse, M. (2007). Board, Governance, and Value Creation: The Human Side of Corporate Governance. Cambridge: Cambridge University Press. Retrieved from https://www.researchgate.net/publication/230660474_Boards_Governance_and_Value_Creation_The_Human_Side_of_Corporate_Governance
Karsana, I. W., & Suaryana, I. G. N. A. (2017). Pengaruh Efektivitas Penerapan Sap, Kompetensi Sdm, Dan Spi Pada Kualitas Laporan Keuangan Pemerintah Kabupaten Bangli. E-Journal Akuntansi Universitas Udayana, 21(1), 643–670. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/33664
Kepramareni, P., Sudarma, M., Irianto, G., & Rahman, A. F. (2014). Sekala and Niskala Accountability practices in the clan-based organization MGPSSR in Bali, Indonesia. Scientific Research Journal (SCIRJ), 2(2), 1–5. Retrieved from http://www.scirj.org/papers-0214/scirj-P021497.pdf
Magesh, S., & Prasad, V. K. (2015). An Approach to Corporate Governance by an Individuals Self Consciousness and Integrated Advancement. Scope International Journal of Science, Humanities, Management and Technology, 1(1), 1–5.
Mulyawan, I. P. A., Wirama, D. G., & Badera, I. D. N. (2017). Budaya Tri Hita Karana Sebagai Pemoderasi Pengaruh Prinsip Good Corporate Governance Pada Kinerja Lembaga Perkreditan Desa Di Kota Denpasar. Jurnal Ekonomi & Bisnis Universitas Udayana, 6(8), 3193–3222. Retrieved from https://doi.org/10.24843/EEB.2017.v06.i08.p10
Novatiani, R. A., & Fatimmah, J. (2013). Pengaruh Penerapan Good Corporate Governance Terhadap Keandalan Laporan Keuangan (Suvei Pada Tiga Perusahaan BUMN Di Bidang Jasa di Bandung). National Publication Widyatama Repository, 1–19. Retrieved from https://repository.widyatama.ac.id/xmlui/bitstream/handle/123456789/2227/31.pdf?sequence=1
Payamta. (2006). Pengaruh Kualitas Auditor, Indepedensi, dan Opini Audit terhadap Kualitas Laporan Keuangan. Jurnal Bisnis Dan Manajemen, 6(1), 81–90.
Puspitawati, D. (2016). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah. Magister Ilmu Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Lampunng Bandar Lampung. Retrieved from http://digilib.unila.ac.id/25419/3/TESIS TANPA BAB PEMBAHASAN.pdf
Putri, I. G. A. M. A. D., Ulupui, I. G. K. A., & Wirawati, N. G. P. (2017). Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat. Jurnal Ilmiah Akuntansi Dan Bisnis Universitas Udayana, 12(1), 17–24. Retrieved from https://doi.org/10.24843/JIAB.2017.v12.i01.p03
Sahay, M., & Kumar, K. (2015). Invigorate corporate board through Indian scriptures. Corporate Ownership & Control, 12(3), 73–83. Retrieved from http://doi.org/10.22495/cocv12i3p7
Sari, luh indah novita, & Suaryana, I. G. N. A. (2014). Pengaruh Kualitas Laporan Keuangan Pada Efisiensi Investasi Perusahaan Pertambangan. E-Journal Akuntansi Universitas Udayana, 8(3), 524–537. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8321
Shleifer, A., & Vishny, R. W. (1997). A Survey of Corporate Governance. Journal of Finance, 52(2), 737–783. Retrieved from https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
Suardikha, I. M. S. (2011). Pengaruh Budaya Tri Hita Karana(THK) Terhadap Kesuksesan Penggunaan Sistem Informasi Akuntansi (SIA) Studi Pada Bank Perkreditan Rakyat (BPR) di Provinsi Bali. Jurnal Ilmu-Ilmu Sosial (Social Sciences), 23(1), 18–28.
Sudarma, M. (2013). Revealing the Agency Cost, Management Behavior in the Practice of Tri Hita KaranaCulture(A Study At LPDOf Pakraman Village In Denpasar Bali). IOSR Journal of Business and Management (IOSR-JBM), 10(5), 54–61. Retrieved from http://www.iosrjournals.org/iosr-jbm/papers/Vol10-issue5/H01055461.pdf?id=5054
Sugiyono. (2013). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Sumodiningrat, G. (1999). Pemberdayaan Masyarakat dan Jaringan Pengaman Sosial. Jakarta: PT Gramedia Pustaka Utama.
Tabellini, G. (2008). Institutions and Culture. Journal of the European Economic Association, 6(2–3), 255–294. Retrieved from https://doi.org/10.1162/JEEA.2008.6.2-3.255
Todorovic, I. (2013). Impact of Corporate Governance on Performance of Companies. Monyenegrin Journal of Economics, 9(2), 47–53. Retrieved from http://www.mnje.com/sites/mnje.com/files/47-54_todorovic.pdf
Abstract viewed = 1206 times
PDF (Bahasa Indonesia) downloaded = 1213 times
