Implementation of Pararem Moderate the Effect of Good Corporate Governance and Internal Control on the Performance of Village Credit Institutions

This study aims to analyze the implementation of pararem in moderating the influence of good corporate governance and internal control on Village Credit Institution performance. The population in this study were Village Credit Institution in Badung Regency, the sample of this study was 122 Village Credit Institution and consisted of 244 respondents, namely the Head and 1 Village Credit Institution Internal Supervisor. Data collection was done by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). This study is expected to confirm theoretically the role of the implementing pararem in moderating the effect of GCG and internal control on Village Credit Institution performance in Badung Regency. The results showed that GCG and internal control have a positive effect on Village Credit Institution performance, but the implementation of pararem has no effect or has not been able to moderate the effect of GCG and internal control on Village Credit Institution performance. The results of this study can be used as evaluation material for Village Credit Institution to always pay attention to the existence of pararem as a rule that regulates all Village Credit Institution operational activities. This research is also expected to be useful as a reference for other similar studies and further research can be better than this research. Keywords: Village Credit Institution Performance, Good Corporate Governance, Internal Control, Pararem Implementation DOI: 10.7176/RJFA/14-18-02 Publication date: October 31 st 2023