1 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.
2 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.
