PERAN KOMPETENSI MANAJERIAL DALAM MEMODERASI HUBUNGAN GOOD CORPORATE GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKAWATI

  • Ni Luh Putu Wulantari Universitas Hindu Indonesia
  • I Wayan Sudiana Universitas Hindu Indonesia
  • Ni Made Wisni Arie Pramuki Universitas Hindu Indonesia
Keywords: Managerial Competence, Good Corporate Governance, Organizational Culture, LPD Performance

Abstract

This study aims to determine the effect of good corporate governance and organizational
culture on the performance of Village Credit Institutions (LPD) in Sukawati District and to
determine the role of managerial competence in moderating the relationship between good
corporate governance and organizational culture on the performance of Village Credit
Institutions (LPD) in Sukawati District. The population in this study were 33 LPDs in Sukawati
District with 99 respondents consisting of the Head of the LPD, the LPD Treasurer and the
Chair of the LPD Internal Supervisory Board. The sampling technique used in this study was
saturated sample technique so that the entire population was used as the sample, namely the
sample obtained in this study was 99 respondents. The data analysis techniques used in this
study were descriptive statistical tests and Partial Least Square (PLS) analysis. The results of
this study indicate that good corporate governance and organizational culture have a positive
and significant effect on LPD performance. Meanwhile, the interaction between managerial
competence with good corporate governance has a positive and insignificant effect on LPD
performance and the interaction between managerial competence with organizational culture
has a negative and insignificant effect on LPD performance.

Published
2022-01-25
How to Cite
Wulantari, N. L. P., Sudiana, I. W., & Arie Pramuki, N. M. W. (2022). PERAN KOMPETENSI MANAJERIAL DALAM MEMODERASI HUBUNGAN GOOD CORPORATE GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKAWATI. Hita Akuntansi Dan Keuangan, 3(1), 325-345. https://doi.org/10.32795/hak.v3i1.2310

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