Authors:

L. P. Novyanti Ciptana Ika Putri, I D. G. Dharma Suputra, I Ketut Budiartha

Abstract:

“Accounting standards and guidelines used by Bank Perkreditan Rakyat (BPR) aims to generate a comparable financial information. This study aims to demonstrate empirically the effect of implementation of SAK ETAP toward BPR’s financial performance with the application of PA-BPR as a mediating variable in Gianyar. The populations in this study were all BPR that are operating in Gianyar regency in 2013. Samplings were selected based on the saturated sample method, which is using all the population as the respondents. The sample in this study is as much as 28 BPR with 91 respondents. The data were analyzed using Path Analysis. The results showed that: 1) the implementation of SAK ETAP effected the BPR’s financial performance; 2) the implementation of SAK ETAP effected the application of PA BPR; 3) the application of PA-RB effected the BPR’s financial performance in Gianyar; 4) the implementation of SAK ETAP effected the BPR’s financial performance in Gianyar with the application of PA-BPR as a mediating variable.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-12596

Published

2016-01-25

How To Cite

IKA PUTRI, L. P. Novyanti Ciptana; DHARMA SUPUTRA, I D. G.; BUDIARTHA, I Ketut. PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KINERJA KEUANGAN BANK PERKREDITAN RAKYAT DENGAN PENERAPAN PEDOMAN AKUNTANSI SEBAGAI VARIABEL PEMEDIASI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], jan. 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/12596. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME 04.NO.09.TAHUN 2015

Section

Articles

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