THE EFFECT OF CULTURE IN COMPREHENSIVE MANAGEMENT CONTROL SYSTEMS AND GOOD CORPORATE GOVERNANCE IN INDONESIA
DOI:
https://doi.org/10.32815/ecosia.vi.6Keywords:
Organizational Culture, Comprehensive Management Control System, Good Corporate GovernanceAbstract
This study aimed to investigate the effect of moderating in relation of organisational culture, Comprehensive management control system and corporate governance in Indonesia. The respondents were 758 companies listed in the Indonesia Stock Exchange. Collecting data using sampling method of 188 respondents returned a complete used in data analysis. Analysis of data using Structural Equation Model (SEM) with the help of WarpPLS 3.0. The theory used in this research is the organizational culture consept by (Hofstede 1980) The results show that the moderating effect of the relation comprehensive management control system and good corporate governance in Indonesia is significant and indicates as a Homologiser Moderator.
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of America, The Irwin.
Doupnik, T. S. S., Stephen B. (1995). "External Environment, Culture, and Accounting Practice: A Preliminary Test of A General Model of International Accounting Development." The international journal of accounting : TIJA. - New York, NY : Elsevier, ISSN 0020-7063, ZDB-ID 4111497. - Vol. 30.1995, 3, p. 189-207.
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Published
2022-12-19
How to Cite
Arisman, A. (2022). THE EFFECT OF CULTURE IN COMPREHENSIVE MANAGEMENT CONTROL SYSTEMS AND GOOD CORPORATE GOVERNANCE IN INDONESIA. Ecosia International Conference, 40–47. https://doi.org/10.32815/ecosia.vi.6
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