PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN DAN PENGALAMAN KERJA TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN PAYANGAN KABUPATEN GIANYAR

Abstract

Penelitian ini bertujuan mengetahui pengaruh budaya organisasi, gaya kepemimpinan dan pengalaman kerja terhadap efektivitas sistem pengendalian intern. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian adalah sebanyak 48 LPD, dengan jumlah Pengurus LPD sebanyak 144 orang. Metode penentuan sampel menggunakan purposive sampling diperoleh sampel sebanyak 93 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 20.0 for Windows. Hasil penelitian menunjukkan bahwa: (1) budaya organisasi berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian intern, (2) gaya kepemimpinan berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian intern, (3) pengalaman kerja berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian intern, (4) budaya organisasi, gaya kepemimpinan dan pengalaman kerja berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian intern.
Kata Kunci : efektivitas sistem pengendalian intern, budaya organisasi, gaya kepemimpinan, pengalaman kerja

This research aims at knowing the effect of organizational culture, leadership style, and working experience toward the effectiveness of internal controlling system. This research is qualitative research by using primary data got from questionnaires and measured by using likert scale. The populations of this research are 48 LPD, with total staffs 144 people. The method of determining the sample is purposive sampling and it got 93 people as the sample. The technique of analyzing the data used is the analysis of multiple linear regression by using SPSS 20.0 for Windows. The result of this research shows that: (1) the organizational culture has positive and significant effect toward the effectiveness of internal controlling system, (2) the leadership style has positive and significant effect toward the effectiveness of internal controlling system, (3) the working experience has positive and significant effect toward the effectiveness of internal controlling system,(4) the organizational culture, the leadership style, and the working experience has positive and significant effect toward the effectiveness of internal controlling system.
keyword : effectiveness of internal controlling system, organizational culture, leadership style, and working experience