PENGARUH SISTEM PENGENDALIAN INTERN, KINERJA ORGANISASI DAN BUDAYA ORGANISASI TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA LPD SE-KECAMATAN SUKASADA)

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, kinerja organisasi dan budaya organisasi terhadap peneran Good Corporate Governance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Populasi penelitian ini adalah semua LPD di Kecamatan Sukasada. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang diperoleh sebanyak 84 responden. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: 1) Sistem Pengendalian Intern berpengaruh positif signifikan terhadap penerapan Good Corporate Governance, 2) kinerja organisasi berpengaruh positif signifikan terhadap penerapan Good Corporate Governance, 3) Budaya organisasi berpengaruh positif signifikan terhadap penerapan Good Corporate Governance, 4) Sistem pengendalian intern, kinerja organisasi dan budaya organisasi berpengaruh secara simultan terhadap penerapan Good Corporate Governance.
Kata Kunci : Kata Kunci : Good Corporate Governance, Sistem pengendalian intern, kinerja organisasi dan budaya organisasi

Abstract The study aimed at testing the effect of internal control system, organization performances, and organization culture on the implementation of Good Corporate Governance The study utilized quantitative data obtained from a primary source by using questionnaires and measured by using Likert Scales. The population of the study involved all the rural credit institutions located around Sukasada sub-district area. The samples consisted of 84 respondents which were selected based on purposive samplingtechnique. The analysis was conducted by using multiple linear regression. The results of the study indicated that: 1) there was a significant and positive effect of internal control system on the implementation of Good Corporate Governance, (2) there was a significant and positive effect of organization performances on the implementation of Good Corporate Governance, and (3) there was a significant and positive effect of organization culture on the implementation of Good Corporate Governance, (4) the internal control system, organization performances, and organization culture had a simultaneous effect on the implementation of Good Corporate Governance.
keyword : Key words: Good Corporate Governance, internal control system, organization performances, organization culture