IMPLEMENTASI CORPORATE GOVERNANCE DALAM MENCIPTAKAN KINERJA (STUDI EMPIRIS PADA KOPERASI DI KOTA TARAKAN)

Mohamad Nur Utomo, Widyastuti Cahyaningrum, Nurjannatul Hasanah

Abstract


Koperasi sebagai badan usaha bertujuan meningkatkan kesejahteraan anggota.  Implementasi corporate governance dapat menjadi solusi bagi manajer/pengurus untuk meningkatkan kinerja koperasi. Penelitian ini bertujuan menguji secara empiris pengaruh implementasi corporate governance terhadap pencapaian kinerja koperasi.    Implementasi corporate governance diukur dengan indikator prinsip-prinsip dasar corporate governance (transparansi, akuntabilitas, rensponsibilitas, independensi, kewajaran). Sedangkan kinerja diukur dengan indikator keaktifan koperasi, pertumbuhan jumlah anggota, volume usaha, permodalan, asset dan sisa hasil usaha. Koperasi-koperasi yang aktif di kota Tarakan menjadi sampel dalam penelitian ini. Metode penelitian menggunakan alat analisis SEM-PLS dengan menggunakan aplikasi WarpPLS versi 6.0.  Hasil studi menunjukkan implementasi corporate governance berpengaruh positif terhadap kinerja koperasi. Penelitian ini merekomendasikan manajemen koperasi untuk lebih meningkatkan pemahaman dan keahlian tentang implementasi corporate governance dalam mencapai keberhasilan kinerja koperasi.


Keywords


Implementasi Corporate Governance; Kinerja; Kesejahteraan Anggota; Koperasi; SEM-PLS; Koperasi Aktif; Kota Tarakan

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DOI: https://doi.org/10.35334/borneo_humaniora.v1i1.866

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