PENGARUH KOMPETENSI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN PADA EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGADAAN BARANG/JASA PEMERINTAH

Muhimatul Kibtiyah (Fakultas Ekonomi , Universitas Udayana, Bali)
Made Gede Wirakusuma (Fakultas Ekonomi , Universitas Udayana, Bali)
Maria M. Ratna Sari (Fakultas Ekonomi , Universitas Udayana, Bali)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.05.TAHUN 2017

The study aimed to get empirical evidence about the influence of competence, organizational culture and leadership styles on the effectiveness of internal control systems of the Government Goods/Services Procurements in the Ministry of Religion of Bali. The entire work units in the Ministry of Religion were taken as the study population. The sampling technique used purposive sample. The number of samples was 43 procurement officials. The analysis used was the multiple linear regression. The research proves that: (1) Competence positively influenced on the effectiveness of internal control systems  of government goods/services procurement; (2) Organizational culture positively influenced on the effectiveness of the internal control system of procurement of government goods/services; and (3) style of leadership positively influenced on the effectiveness of internal control systems of procurement of government goods/services.