Pengaruh Pengendalian Intern, Penerapan Good Corporate Governance, Budaya Organisasi, dan Audit Manajemen Terhadap Kinerja Manajerial (Studi Kasus Pada PT. Pegadaian (Persero) Kanwil I Medan)
ABSTRAK
PENGARUH PENGENDALIAN INTERN, PENERAPAN GOOD
CORPORATE GOVERNANCE, BUDAYA ORGANISASI, DAN AUDIT
MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI KASUS
PADA PT. PEGADAIAN (PERSERO) KANWIL I MEDAN)
Penelitian ini bertujuan untuk menganalisis pengaruh variabel
pengendalian internal, good corporate governance, budaya organisasi, dan
audit manajemen terhadap kinerja manajerial. Penelitian ini
mengumpulkan bukti-bukti empiris. Populasi dalam penelitian ini adalah
manager (kepala bagian/kepala unit dan kepala sub bagian/kepala sub
unit). yang terdapat di PT Pegadaian Kanwil I Medan yang berjumlah 40
orang.
Berdasarkan hasil penelitian, diketahui variabel pengendalian
internal, good corporate governance, budaya organisasi, dan audit
manajemen berpengaruh signifikan kinerja manajerial secara simultan.
Secara parsial, variabel pengendalian internal dan good corporate
governance berpengaruh positif dan signifikan terhadap kinerja manajerial.
Sementara, budaya organisasi dan audit manajemen secara parsial,
berpengaruh positif terhadap kinerja manajerial namun tidak signifikan.
Kata Kunci : Pengendalian internal, Good Corporate Governance,
Budaya Organisasi, Audit Manajemen, Kinerja
Manajerial.
1
Universitas Sumatera Utara
ABSTRACT
THE INFLUENCE OF INTERNAL CONTROL, GOOD CORPORATE
GOVERNANCE, ORGANIZATIONAL CULTURE AND MANAGEMENT
AUDIT TO MANAGERIAL PERFORMANCE AT PT PEGADAIAN
KANWIL I MEDAN.
This research is aimed to analyze the influence of internal control, good
corporate governance, organizational culture and management audit to managerial
performance. Population of this research is managers (head of divisions and head
of subsections) at PT Pegadaian Kanwil I Medan with 40 managers as the total
amount.
The results of this research show internal control, good corporate
governance, organizational culture and management audit influence significant to
managerial performance simultaneously. Partially, internal control and good
corporate governance influence positive significantly to managerial performance.
On the other hand, organizational culture and management audit influence to
managerial performance but not significantly.
Keywords:
Internal control, Good corporate governance, Organizational
culture,Management audit.
2
Universitas Sumatera Utara
PENGARUH PENGENDALIAN INTERN, PENERAPAN GOOD
CORPORATE GOVERNANCE, BUDAYA ORGANISASI, DAN AUDIT
MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI KASUS
PADA PT. PEGADAIAN (PERSERO) KANWIL I MEDAN)
Penelitian ini bertujuan untuk menganalisis pengaruh variabel
pengendalian internal, good corporate governance, budaya organisasi, dan
audit manajemen terhadap kinerja manajerial. Penelitian ini
mengumpulkan bukti-bukti empiris. Populasi dalam penelitian ini adalah
manager (kepala bagian/kepala unit dan kepala sub bagian/kepala sub
unit). yang terdapat di PT Pegadaian Kanwil I Medan yang berjumlah 40
orang.
Berdasarkan hasil penelitian, diketahui variabel pengendalian
internal, good corporate governance, budaya organisasi, dan audit
manajemen berpengaruh signifikan kinerja manajerial secara simultan.
Secara parsial, variabel pengendalian internal dan good corporate
governance berpengaruh positif dan signifikan terhadap kinerja manajerial.
Sementara, budaya organisasi dan audit manajemen secara parsial,
berpengaruh positif terhadap kinerja manajerial namun tidak signifikan.
Kata Kunci : Pengendalian internal, Good Corporate Governance,
Budaya Organisasi, Audit Manajemen, Kinerja
Manajerial.
1
Universitas Sumatera Utara
ABSTRACT
THE INFLUENCE OF INTERNAL CONTROL, GOOD CORPORATE
GOVERNANCE, ORGANIZATIONAL CULTURE AND MANAGEMENT
AUDIT TO MANAGERIAL PERFORMANCE AT PT PEGADAIAN
KANWIL I MEDAN.
This research is aimed to analyze the influence of internal control, good
corporate governance, organizational culture and management audit to managerial
performance. Population of this research is managers (head of divisions and head
of subsections) at PT Pegadaian Kanwil I Medan with 40 managers as the total
amount.
The results of this research show internal control, good corporate
governance, organizational culture and management audit influence significant to
managerial performance simultaneously. Partially, internal control and good
corporate governance influence positive significantly to managerial performance.
On the other hand, organizational culture and management audit influence to
managerial performance but not significantly.
Keywords:
Internal control, Good corporate governance, Organizational
culture,Management audit.
2
Universitas Sumatera Utara