Pengaruh Budaya Organisasi, Strategi Perusahaan, dan Pengendalian Intern terhadap Corporate Performance Melalui Corporate Governance dan Perilaku Manajer pada Perusahaan BUMN di Indonesia

Abstract

This study aims to empirically examine the influence of organizational culture, corporate strategy, and internal control of corporate performance through managerial behavior and corporate governance in state-owned companies in Indonesia. There are six variables measured in the study of organizational culture, corporate strategy, internal control, managerial behavior, corporate governance, and corporate performance. This research uses explanatory research method and the type of research is causality. The data used is primary and secondary data and use as an interval scale measurement scale. Data collection using survey techniques with the distribution of a questionnaire on the state-owned enterprises in Indonesia and use the data obtained from the documentation kemneterian Indonesian state firms, while respondents are perusahaahn SOE managers in Indonesia. Validity and reliabilitisa made to the questionnaire that has been collected. The data were analyzed using structural equation modeling (Structural Equation Modelling) assisted with LISREL application. The results showed that there is significant influence of organizational culture on the behavior of the manager, the company's strategy to behavior of managers, internal control of the behavior of the manager, organizational culture on corporate governance, corporate strategy towards corporate governance, internal control of corporate governance, the behavior of managers towards corporate governance, culture organization of the corporate performance, corporate strategies influence on corporate performance, corporate governance influence on corporate performance. Of testing direct effect no significant effect internal control of corporate performance, and behavior of managers towards corporate performance. The behavior of the manager an intervening variable relationship between the internal control and corporate performance, corporate governance is an intervening variable relationship between the internal control and corporate performance, corporate governance is an intervening variable relationship between managerial behavior and corporate performance.