THE EFFECT OF CULTURE IN COMPREHENSIVE MANAGEMENT CONTROL SYSTEMS AND GOOD CORPORATE GOVERNANCE IN INDONESIA

Anton Arisman

doi:10.32815/ecosia.vi.6

Anton Arisman Universitas Multi Data Palembang

DOI: https://doi.org/10.32815/ecosia.vi.6

Keywords: Organizational Culture, Comprehensive Management Control System, Good Corporate Governance

Abstract

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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