Good Cooperatives’ Governance and Performance in Banyumas Region

Authors

  • Feriyani Budiyah <span>Faculty of Social, Economics and Humanities, Nahdlatul Ulama University</span>
  • Eko Suyono <span>Faculty of Economics and Business, Jenderal Soedirman University</span>

DOI:

https://doi.org/10.30595/kompartemen.v18i2.7469

Abstract

This study aims to analyze the influence of good cooperative governance (i.e., transparency,
accountability, responsibility, independence, and fairness) on cooperative performance. By
using a purposive sampling method this study ended-up with 32 cooperatives in Banyumas as
samples with the questionnaires were distributed during August 7-13, 2015. The findings from
OLS regression show that all governance variables (i.e., transparency, accountability,
responsibility, independence, and fairness) influence positively on cooperative performance.
Therefore, with its limitation such as a small number of samples this study contributes to the
body of knowledge by providing empirical evidence on how governance variable influences
positively for cooperative performance in the lack of study on the issues of good governance for
cooperatives.

Downloads

Published

2020-10-28

How to Cite

Budiyah, F., & Suyono, E. (2020). Good Cooperatives’ Governance and Performance in Banyumas Region. Kompartemen : Jurnal Ilmiah Akuntansi, 18(2). https://doi.org/10.30595/kompartemen.v18i2.7469