PENGARUH PENGENDALIAN INTERNAL, KINERJA ORGANISASI, BUDAYA ORGANISASI TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

Abstract

This research aimed to determine internal control, organization performance, and organization culture on the principal’s implementation from Good Corporate Governance. The internal control had five elements, i.e. report goal environment control, risk assessment, information system, and control activity and supervisor. Furthermore, the organization performance was measured with several indicators: quality, quantity, time, punctuality, and effectiveness, meanwhile, the organization culture affected by the general effect from outside, the effect from society value, and specific factors from the organization. This research used a quantitative method. The research sample was obtained by a simple random sampling method with 38 samples from 60 employees were PDAM Surya Sembada at PTB and logistics. Moreover, the analysis method of this research used multiple linear regression analysis. This research showed that performance and organizational culture on the good corporate governance, while internal control did not affect the good corporate governance implementation.
Keywords: good corporate governance, internal control, organizational performance, organization culture