Pengaruh Independensi, Tingkat Pemahaman Akuntansi, Dan Pengalaman Kerja Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan
Abstract
ABSTRACT
In achieving the vision and mission and minimizing fraud in a village credit institution (LPD) a good management system is needed. Therefore, in achieving the goals of the village credit institution (LPD), optimal supervisory performance is needed so that no fraud occurs. Supervisory performance is the result of work achieved by a supervisor in an organization in accordance with the authority and responsibility of a supervisor. This study aims to determine the effect of Independence, Accounting Understanding Level, and Work Experience on the Performance of Supervisors of Village Credit Institutions (LPD) in Payangan District. The population in this study was all LPD supervisors in Payangan District, totaling 29 LPDs, with a total population of 70 supervisors. The number of samples in this study were 70 people who were determined by saturation sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that Independence, Accounting Understanding Level and Work Experience have a positive and significant effect on the performance of LPD supervisors in Payangan District. The results of this study can be used as material for consideration in designing policies related to performance improvement. In the future, supervisors must improve the performance of supervisors by increasing the attitude of independence, the level of understanding of accounting and work experience.
References
Abdullah, H. dan. (2001). Pengaruh Perilaku Belajar terhadap Prestasi Akademik Mahasiswa Akuntansi. Media Riset Akuntansi, Auditing Dan Informasi.
Akbar, P.S. & Usman, H. (2011). Metodologi Penelitian. Bumi Aksara.
Fauzi, A. (2020). Management Kinerja. Management Kinerja.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Universitas Diponogoro.
Ghozali. (2014). Aplikasi analisis Multivariate dengan Program SPSS. Badan Penerbit UNDIP.
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program (IBM SPSS).
Universitas Diponogoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS (9th ed.).
Universitas Diponegoro.
Jensen, M. C. dan W. M. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Finance Economic.
Kodyawati. dan Krisna, D. 2019. Pengaruh Independensi, Keahlian Profesi, Motivasi Kerja, Pengalaman Kerja, dan Tingkat Pendidikan Tehadap Kinerja
Pengawas Koperasi. E-Jurnal Akuntansi Universitas Udayana, 27.2, h: 15971627.
Kusuma, P. S (2020). DETERMINAN KINERJA BADAN PENGAWAS LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG.
https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/25989
Mayangsari, S. (2003). Analisis Pengaruh Independensi, Kualitas Audit, Serta Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan.
Symposium Nasional Akuntansi VI.
Mulyadi. (2002). Auditing. Salemba Empat.
Munawir. (1999). Analisis Informasi Keuangan (4th ed.). Liberty.
Pipit, W. dan Alit, S. 2018. Pengaruh Budaya Organisasi, Independensi, Objektivitas, Akuntabilitas, Dan Pengalaman Kerja Pada Kinerja Pengawas LPD. E-Jurnal Akuntansi Universitas Udayana, 24.3, h: 2176-2196.
Sri Kusumadewi. (2020). Model Sistem Pendukung Keputusan Kelompok untuk Penilaian Gangguan Depresii, Kecemasan dan Stress Berdasarkan DASS-42.
Sugiyono. (2019). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet. In Sugiyono. (2019). MetodePenelitian Kuantitatif, Kualitatif dan
R&D.Bandung: PT Alfabet. https://doi.org/10.1017/CBO9781107415324.004
Suarna. (2021). 17 LPD di Gianyar macet, ini penyebabnya https://baliexpress.jawapos.com/bisnis/04/06/2021/17-lpd-di-gianyar-macetini-penyebabnya/
Sugiyono, A. (2013). Metodologi Penelitian Manajemen. Alfabeta.
Swastha, B. D. & H. H. (2012). Manajemen Pemasaran: Analisa Perilaku Konsumen (1st ed.). BPFE.
Veithzal, R. (2005). Performance Appraisal; Sistem yang Tepat untuk Menilai Kinerja Karyawan dan Meningkatkan Daya Saing Perusahan. Raja Grafindo Persada.
Wedanti, S. P. (2021). Pengaruh Tingkat Pendidikan, Keahlian Profesi, Dan Pengalaman Kerja Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (Lpd) Di Kecamatan Gianyar. Hita Akuntansi Dan Keuangan.
https://ejournal.unhi.ac.id/index.php/HAK/article/view/1578
Widiyanti, N. W. 2022. Pengaruh Tingkat Pemahaman Akuntansi, Fungsi Badan Pengawas, Profesionalisme, Dan Etika Kepemimpinan Terhadap Kualitas Laporan Keuangan Pada LPD Se-Kecamatan Marga. Skripsi. Universitas Hindu Indonesia Denpasar.
Winarsih. (2018). Pengantar Ilmu Gizi dalam Kebidanan. Pustaka Baru Press.
