PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN

KRISNA: Kumpulan Riset Akuntansi

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Field Value
 
Title PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN
 
Creator Indriyani, Ni Made Vita
Putra, I Wayan Gde Yogiswara Darma
 
Subject
Good corporate governance; budaya tri hita karana; kualitas laporan keuangan
 
Description 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.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Contributor
 
Date 2020-01-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1434
10.22225/kr.11.2.1434.164-169
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol 11, No 2 (2020): KRISNA: Kumpulan Riset Akuntansi; 164-169
2599-1809
2301-8879
10.22225/kr.11.2
 
Language ind
 
Relation https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1434/1083
 
Rights Copyright (c) 2020 KRISNA: Kumpulan Riset Akuntansi
 

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