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All Journal Jurnal Pendidikan Indonesia Jurnal Dinamika Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Social and Management Studies (IJOSMAS) Inkubis: Jurnal Ekonomi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Mukhlasin Mukhlasin
Master Of Accounting, Faculty Of Economics And Business, Atmajaya Catholic University Of Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Role of Organizational Culture, Job Satisfaction, and Leadership Style on Organizational Citizenship Behavior in Indonesian SMEs Irawan, Irawan; Kusuma , Andiko Nugraha; Mukhlasin , Mukhlasin; Adiwinata , Djaka; Adha , Suhroji
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 4 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i4.498

Abstract

Background: In Indonesian SMEs, Organizational Citizenship Behavior (OCB) refers to voluntary contributions that help organizations coordinate work beyond formal job boundaries. Such behavior is especially relevant in relatively lean structures that depend heavily on employee initiative and cooperation. Even so, sector-specific evidence on the organizational conditions and work attitudes associated with OCB remains limited. Objective: This study evaluates the relationships of organizational culture, job satisfaction, and leadership style with OCB among individuals working in Indonesian small and medium-sized enterprises. Methods: Using a non-experimental correlational design, data were obtained from 523 Indonesian SME respondents through a structured questionnaire rated on a five-point Likert scale. The measurement and structural models were examined with Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0, including tests of convergent and discriminant validity, reliability, explanatory power, predictive relevance, and structural paths. Results: Each predictor showed a positive and statistically significant association with OCB. Job satisfaction produced the largest standardized coefficient (β = 0.315), followed by leadership style (β = 0.298) and organizational culture (β = 0.272). The predictor set accounted for 67.4% of OCB variance (R² = 0.674). Conclusion: The results indicate that voluntary extra-role behavior in Indonesian SMEs is linked to both the organizational environment and employees’ evaluations of their work. Supportive cultural norms, favorable work experiences, and effective leadership should therefore be considered complementary managerial conditions for encouraging OCB.
Co-Authors Adiwinata , Djaka Asaroh, Yunia Fauzul, Ahmad Irawan Irawan Julianti Sjarief Kusuma , Andiko Nugraha lestari, Suci Shinta Michael Parapat Parapat, Michael Renato Sitompul Reskino , Reskino Reskino, - Rizal Rizal Rohani Libra Siagian Safira, Meli Setyarandini, Venia Siagian, Rohani Libra Sitompul, Renato Soraya , Kety Suhroji Adha Synthia Madyakusumawati Weli Yulieti P., Ratu Miki