PENGARUH AUDIT MANAJEMEN, PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL MELALUI GOOD CORPORATE GOVERNANCE

Abstract

This research aimed to analyze the effect of management audit, internal control, and organizational culture on managerial performance through Good Corporate Governance. The research was qualitative. Furthermore, the research sample taken by the purposive sampling method. The research respondents used all the employees at PT Arita Prima Indonesia, Tbk. branch of Surabaya, Gresik, Pasuruan, and Banyuwangi with a minimum of one year of experience at the managerial level and head of division (SPV). Based on the purposive sampling method it obtained 44 samples from 45 distributed questionnaires. Moreover, the research data gathered was processed and analyzed performance proved significant, internal control on the managerial performance proved insignificant, while, the organizational culture on the managerial performance proved significant, good corporate governance had mediated the effect of management audit on the managerial performance was accepted, moreover, good corporate governance mediated the effect of internal control on the managerial performance was declined, in addition, good corporate governance mediated the organizational culture on the managerial performance was accepted.