Kualitas Laporan Keuangan Ditinjau dari Budaya Tri Hita Karana, GCG, Kompetensi SDM dan Manajemen Risiko Lembaga Perkreditan Desa

• Main Authors: Ni Made Wulan Sari Sanjaya, Putu Eka Nopiyani, Ni Made Rianita
• Format: Article
• Language: Indonesian
• Published: Indonesia University of Education 2019-12-01
• Series: Jurnal Riset Akuntansi dan Keuangan
• Subjects: budaya tri hita karana; good corporate governance; kompetensi sumber daya manusia; kualitas laporan keuangan; manajemen risiko.
• Online Access: https://ejournal.upi.edu/index.php/JRAK/article/view/17628

Abstract. This study was aimed to determine the effect of the Tri Hita Karana Culture (BTHK) on Good Corporate Governance, Human Resource Competence, Risk Management, and Quality of Financial Statements. It was conducted at the Village Credit Institution (LPD) in Buleleng Regency with the samples selected using the Simple Random Sampling method. Data was analyzed with SEM-PLS and the results revealed the Tri Hita Karana Culture (BTHK) had not been able to become the basis for general policymaking and management. Partial effect of Good Corporate Governance was found on quality financial statements preparation while none was observed with Human Resource Competencies. Moreover, different results were found with the relationship between Risk Management and Quality of Financial Statements quality, especially with LPDs focusing on Risk Management in the preparation of the financial reports. Keywords: Tri Hita Karana Culture; Good Corporate Governance; Human Resource Competencies; Quality of Financial Statements; Risk management.   Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Budaya Tri Hita Karana (BTHK) terhadap Good Corporate Governance, Kompetensi Sumber Daya Manusia, Manajemen Risiko, dan Kualitas Laporan Keuangan. Penelitian ini dilakukan di Lembaga Perkreditan Desa (LPD) Kabupaten Buleleng. Pengambilan sampel menggunakan metode Simple Random Sampling. Analisis data yang digunakan ialah SEM-PLS. Berdasarkan hasil penelitian disimpulkan bahwa Budaya Tri Hita Karana (BTHK) belum mampu menjadi dasar sebagai pengambilan kebijakan dan pengelolaan secara umum. Proses penyusunan laporan keuangan belum memperhatikan secara menyeluruh aspek-aspek dalam Good Corporate Governance. Kompetensi Sumber Daya Manusia juga belum mendukung upaya penyusunan laporan keuangan yang berkualitas. Hasil berbeda ditunjukan pada hubungan Manajemen Risiko dan Kualitas Laporan Keuangan. Lembaga Perkreditan Desa (LPD) telah memperhatikan pengelolaan risiko dalam penyusunan laporan keuangan.