The Influence of Organizational Culture and Internal Control on the Implementation of Good Corporate Governance through Leadership Support as Mediation (AT PT. Bank Bni Syariah Banda Aceh Branch)

Upit Mislaini*, Faisal, & A.Sakir
Management Department, Universitas Syiah Kuala, Indonesia
DOI- http://doi.org/10.37502/IJSMR.2022.5506

Abstract

The purpose of this study waas to analyze the influence of Organizational Culture and Internal Control on the implementation of Good Corporate Governance (GCG) through Leadership Support as Mediation AT PT. Bank BNI Syariah Banda Aceh Branch (BNI Syariah Banda Aceh). The population was all employees at BNI Syariah Banda Aceh Office. Researchers took a sample of employees as many as 110 respondents. The sampling technique used purposive sampling. The results show that organizational culture does not affect GCG, Internal control affects GCG, Organizational Culture affects Leadership Support, Internal control affects leadership support, Leadership support affects the GCG, organizational culture affects GCG through leadership support, and Internal Control affects GCG through leadership support. These findings show the mediation influence of leadership support functions as a full mediation variable on the organizational culture effect on GCG, and as partial mediation on the internal control effect on GCG. So this finding proves that the GCG strengthening model at BNI Syariah Banda Aceh is a function of improving organizational culture, strengthening internal control, and increasing leadership support.

Keywords: Organizational Culture, Internal Control, Good Corporate Governance, Leadership Support.

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