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

  • Ni Made Vita Indriyani Fakultas Ekonomi dan Bisnis, Universitas Warmadewa
  • I Wayan Gde Yogiswara Darma Putra Fakultas Ekonomi dan Bisnis, Universitas Warmadewa, Denpasar-Bali, Indonesia

Abstract

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.

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Published
2020-01-02
How to Cite
Indriyani, N. M. V., & Putra, I. W. G. Y. D. (2020). PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN. KRISNA: Kumpulan Riset Akuntansi, 11(2), 164-169. https://doi.org/10.22225/kr.11.2.1434.164-169
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