Exploring the Impact of Corporate Governance, Organizational Commitment, and Tri Hita Karana Culture on Financial Performance

Authors

  • Ni Nengah Nari Utari Faculty of Economics and Business, Universitas Udayana, Indonesia
  • I Wayan Suartana Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Organizational Commitment, Tri Hita Karana Culture, Financial Performance, Good Corporate Governance Principles

Abstract

The objective of this study is to assess the effects of Good Corporate
Governance (GCG) Principles, Organizational Commitment, and Tri
Hita Karana (THK) Culture on the financial performance of Lembaga
Perkreditan Desa (LPD) in Karangasem Regency. The research
includes a population of 190 LPDs in Karangasem Regency, using a
purposive sampling method to select 20 LPDs. Data were collected
through questionnaires distributed to respondents holding the roles
of Pemucuk and Panureksa at these LPDs. Multiple linear regression
analysis was employed to analyze the data. The findings reveal that
GCG Principles, Organizational Commitment, and THK Culture
positively affect the financial performance of LPDs, suggesting that
enhancing these factors can significantly improve financial outcomes
across LPDs in Karangasem Regency.

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Published

03-08-2026

Issue

Vol. 34 No. 8 (2024)

Section

Articles

License

Copyright (c) 2026 E-Jurnal Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

Exploring the Impact of Corporate Governance, Organizational Commitment, and Tri Hita Karana Culture on Financial Performance. (2026). E-Jurnal Akuntansi, 34(8). https://doi.org/10.24843/