The Effect of the Implementation of Good Governance and Accounting Information Systems on the Performance of Village Credit Institutions (LPD)

ABSTRACT: Financial performance is not only supported by good governance but can also be supported by agood accounting information system. The population in this study is the LPD in Tabanan Regency, where theLPD is in Tabanan Regency. The method of determining the sample in this study is the proportionate stratifiedrandom sampling method and to determine the proportion of the sample will use the Slovin formula. Thenumber of samples was 75 and each LPD was taken by three respondents, namely the head of the LPD, theadministration section, and the LPD cashier section so that the total number of respondents numbered 225people. The analysis technique used is multiple linear regression. The results of this study indicate that goodgovernance and accounting information systems have a positive effect on LPD financial performance inTabanan Regency.

Keywords: Good governance, SIA, Performance, LPD