Trikonomika: Jurnal Ekonomi
Vol 16 No 2 (2017): December Edition

Internal Control And Organizational Culture in the Improvement of Managerial Performance

Rukmi Juwita (Politeknik Pos Indonesia)
Mutimmatul Adzkhiyah (Politeknik Pos Indonesia)



Article Info

Publish Date
28 Dec 2017

Abstract

This research aimed to measure the influence of internal control and organizational culture in managerial performance. Data were obtained through questionnaires with sample of 46 from 84 SKPD in Banyumas Regency using purposive sampling technique. Data processing used is multiple linear regressions. The results showed that internal control and organizational culture simultaniously had a significant effect to managerial performance of government. Partially, internal control had significant effect while organizational culture had no significant effect on managerial performance of government. The implementation of internal control and organizational culture was good. Achievement of good managerial performance required good internal control to provide reasonable assurance on the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, security of state assets and compliance with laws and regulations. Organizational culture became another factor that could improve managerial performance through fundamental values and passion in managing the organization.

Copyrights © 2017






Journal Info

Abbrev

trikonomika

Publisher

Subject

Economics, Econometrics & Finance

Description

FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development ...