The Effect of Good Corporate Governance and Tri Hita Karana Culture on LPD Financial Perfomance

Authors

  • Ni Kadek Meigi Antika Putriani Faculty of Economics and Business, Universitas Udayana, Indonesia
  • Made Gede Wirakusuma Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/EJA.2024.v34.i12.p17

Keywords:

Good Corporate Governance, Budaya Tri Hita Karana, Kinerja Keuangan

Abstract

Aim of this research is to examine the effect of applying the principles of Good
Corporate Governance and Tri Hita Karana Culture on LPD financial
performance. Population used is 122 LPD in Badung Regency. The sampling
technique used is non-probability sampling with saturated samples. The
respondents used in this study were Pamucuk and Panureksa. This study
used a questionnaires and LPD financial reports for collect data. The data
analysis technique used was multiple linear regression. The analysis results
found that Good Corporate Governance and Tri Hita Karana culture have a
positive effect on LPD financial performance. It shows that the better
implementation of the principles of Good Corporate Governance and Tri Hita
Karana Culture, the financial performance of LPDs in Badung Regency will
tend to increase.

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Published

18-10-2026

Issue

Section

Articles

How to Cite

The Effect of Good Corporate Governance and Tri Hita Karana Culture on LPD Financial Perfomance. (2026). E-Jurnal Akuntansi, 34(12). https://doi.org/10.24843/EJA.2024.v34.i12.p17