The Effect of Transformational Leadership, Organizational Culture, and Good Governance Priciples on Organizational Performance with Organizational Commitment as a Mediating Variable (A Study at the Corruption Eradication Commision)

Galih Gandara; Mohamad Rizan; Indra Pahala

doi:10.59890/ijist.v4i1.261

Authors

Galih Gandara Universitas Negeri Jakarta
Mohamad Rizan Universitas Negeri Jakarta
Indra Pahala Universitas Negeri Jakarta

DOI:

https://doi.org/10.59890/ijist.v4i1.261

Keywords:

Transformational Leadership, Organizational Culture, Good Governance, Organizational Commitment, Organizational Performance

Abstract

This study attempts to investigate the effect of transformational leadership, organizational culture, and the implementation of good governance principles on organizational performance with organizational commitment as an intervening variable. 300 Corruption Eradication Commission personnel participated in a survey as part of the study's quantitative methodology. Structural Equation Modeling (SEM) with LISREL was used to examine the data. The findings show that organizational performance is positively and significantly impacted by transformational leadership, organizational culture, and the application of good governance concepts. The link between the independent variables and organizational performance is not mediated by organizational commitment, nor does it significantly affect organizational performance. These results imply that leadership style and the application of good governance principles have a greater influence on improving organizational performance in the public sector than organizational commitment.

References

Ali, M., Sheikh, A. Z., Ali, I., Jinji, P., & Sumbal, M. S. (2020). The moderating effect of supervisor–subordinate guanxi on the relationship between transformational leadership and organizational effectiveness. Journal of East-West Business, 26(2), 161–192.

Anggraini, A. B., & Idayati, F. (2022). Pengaruh Good Governance dan Pengendalian Internal Terhadap Kinerja Organisasi Sektor Publik. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 11(10).

Antonakis, John & Day, D. V. (2018). The Nature of Leadership (3rd ed.). Sage Publication, Inc. California. United States of America.

Aprilia, R., DP, E. N., & Rofika, R. (2016). Pengaruh Good Corporate Governance, Budaya Organisasi Dan Pengedalian Intern Terhadap Kinerja Organisasi Dengan Akuntabilitas Publiksebagai Variabel Intervening (Survey Terhadap Rumah Sakit di Kota Padang). Riau University.

Asiri, F. R., Alya, R., Simarmata, R., & Barella, Y. (2024). Kepemimpinan Transaksional dan Transformasional. SOSIAL: Jurnal Ilmiah Pendidikan IPS, 2(2), 273–280.

Badzaly, F. N. (2021). Pengaruh penerapan total quality management, motivasi kerja dan komitmen organisasi terhadap kinerja manajerial. Jurnal Riset Akuntansi, 66–71.

Bangun, W. (2008). Budaya Organisasi: Dampaknya pada peningkatan daya saing perusahaan. Jurnal Manajemen Maranatha, 8(1), 38–49.

Bastian, I. (2010). Akuntansi Sektor Publik Edisi Ketiga. Erlangga. Jakarta.

Budihardjo, A. (2014). Corporate Culture in Action, Membangun Budaya Profesional untuk Memenangkan Persaingan Bisnis. Prasetya Mulya Publishing, Jakarta Selatan.

Chau, T. H. P., Tran, Y. T., & Le, T. D. (2022). How does transformational leadership influence on the performance of public service organizations in a developing country? The interventional roles of NPM cultural orientations. Cogent Business & Management, 9(1), 2140746.

Dahlan, F., & Madjodjo, F. (2020). Pengaruh komitmen organisasi dan budaya organisasi terhadap kinerja Organisasi Perangkat Daerah Kota Tidore Kepulauan. Indonesia Accounting Journal, 2(2), 196–203.

Darka, A. (2024). Influence of Leadership Styles on Public Sector Performance in Ghana. American Journal of Public Policy and Administration, Vol.9(4), 12 – 22.

Dharu, H. S. D., & Wahidahwati, W. (2021). Pengaruh Good Governance, Komitmen Organisasi dan Pengawasan Internal terhadap Kinerja OPD: Budaya Organisasi sebagai Variabel Pemoderasi. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(4).

Donkor, F. (2021). Linking leadership styles to employee performance in the public sector organizations in ghana: the role of organizational commitment. International Journal of Business and Management, 16(5), 1–12.

Driskill, Gerald, W. C. (2019). Organizational Culture in Action, A Cultural Analysis Workbook 3rd Edition. Routledge. New York.

Erawati, Teguh & Winangsit, W. (2019). Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Internal dan Komitmen Organisasi Terhadap Kinerja Organisasi (Studi Kasus Satuan Kerja Perangkat Daerah Kabupaten Gunungkidul). Jurnal Akuntansi Pajak Dewantara, 1(2), 66–75.

Erwin, Pugu, M. R., Sarmento, A. de A., Al-Amin, & Syahrin, M. (2024). Transfomational Leadership in Improving Public Organisation Performance. International Journal of Society Reviews (INJOSER), 2 No. 8, 2049–2060.

Fahmi, I. (2015). Manajemen Kinerja, Teori dan Aplikasi. Alfabeta, C.V. Bandung.

Farida, A., Faliza, N., Yanita, Matriadi, F., Aiyub, & Mariyudi. (2024). PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BENER MERIAH. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 4 No.1, 141–157.

Fitriyani, D. (2014). Balanced scorecard: alternatif pengukuran kinerja organisasi sektor publik. Jurnal Cakrawala Akuntansi ISSN, Vol. 6 No., 16–31.

Governansi, K. N. K. (2022). Pedoman Umum Governansi Sektor Publik Indonesia (PUG-SPI). Kementerian Koordinator Bidang Perekonomian Republik Indonesia.

Hair, J. F., Hult, G. T. M., Ringle, C. M. & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) Second Edition. Sage Publication, Inc. Los Angeles.

Hamid, R. S. dan Anwar, S. M. (2019). Structutal Equation Modelling Structutal Modeling (SEM) Berbasis Varian: Konsep Dasar dan Aplikasi dengan Program SmartPLS 3.2.8 dalam Riset Bisnis. PT Inkubator Penulis Indonesia. Jakarta Pusat.

Harnelda, S., & Heri, H. (2019). Peran Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kinerja Organisasi dengan Komitmen Sebagai Intervening (Studi Kasus Bappeda Kabupaten Inhu, Riau). Jurnal Manajemen Dan Bisnis Terapan, 1(2), 87–96.

Hartini, H., & Habibi, D. (2023). Pengelolaan Kinerja Berbasis Balanced Scorecard. Indo-Fintech Intellectuals: Journal of Economics and Business, 3(2), 198–209.

Haryono, S. (2013). Balanced Scorecard Untuk Mengukur Kinerja Sektor Publik. Jurnal STIE Universitas Muhammadiyah Yogyakarta, 4(1), 32–54.

Hirtz, P. D., Murray, S. L., & Riordan, C. A. (2015). The effects of leadership on quality. Engineering Management Journal, 19(1), 22–27.

Indikator. (2024). Urgensi Pemulihan Kepercayaan Publik Terhadap KPK. https://indikator.co.id/wp-content/uploads/2024/05/URGENSI-PEMULIHAN-KEPERCAYAAN-PUBLIK-TERHADAP-KPK.pdf

Kaplan, Robert S., and Norton, D. P. (1996). Translating Strategy Into Action The Balanced Scorecard. Harvard Business School Press.

Lakahing, M. Y., & Widodo, S. (2020). Pengaruh gaya kepemimpinan transformasional dan gaya kepemimpinan transaksional terhadap kinerja (studi pada PT. ASDP Indonesia Ferry (persero) Cabang Sape). Jurnal Ilmiah M-Progress, 10(2).

Laohavichien, T., Fredendall, L. D., & Cantrell, R. S. (2009). The effects of transformational and transactional leadership on quality improvement. Quality Management Journal, 16(2), 7–24.

Latan, H. (2012). Structural Equation Modeling, Konsep dan Aplikasi Menggunakan Program LISREL 8.80. Alfabeta. Bandung.

Le, T. T., & Le, B. P. (2021). Mediating role of change capability in the relationship between transformational leadership and organizational performance: an empirical research. Psychology Research and Behavior Management, 1747–1759.

Liu, P. (2018). Transformational leadership research in China (2005–2015). Chinese Education & Society, 51(5), 372–409.

Luthans, F. (2011). Organizational Behavior : An Evidence-Based Approach 12th ed. The McGraw-Hill Companies, Inc. New York. USA.

Mardiasmo. (2018). Akuntansi Sektor Publik Edisi Terbaru. CV. Andi Offset. Yogyakarta.

Millensyah, E. W., Supriyono, B., & Wismanu, R. E. (2023). Pengaruh Pelaksanaan Prinsip-prinsip Good Governance terhadap Kinerja Organisasi (DISDUKCAPIL Kabupaten Magetan). Jurnal Ilmiah Administrasi Publik, 9(2), 73–79.

Mu’ah, Indrayani, T. I., Masram, dan Sulton, M. (2019). Kepemimpinan. Rajawali Pers, PT. Raja Grafindo Persada. Depok.

Muterera, J., Hemsworth, D., Baregheh, A., & Garcia-Rivera, B. R. (2018). The leader–follower dyad: The link between leader and follower perceptions of transformational leadership and its impact on job satisfaction and organizational performance. International Public Management Journal, 21(1), 131–162.

Niven, P. R. (2003). Balance Scorecard Step by Step for Governement and Nonprofit Agencies. John Wiley and Sons. New Jersey. United States of America.

Nurhazizal, M., Basri, Y. M., & Nasir, A. (2019). Pengaruh Komitmen Organisasi, Budaya Organisasi, Gaya Kepemimpinan dan Kompetensi SDM Terhadap Kinerja Pemerintah Desa: Good Governance Sebagai Pemediasi. Jurnal Akuntansi, 8(1), 80–92.

Parry, K., & Proctor-Thomson, S. (2002). Leadership, culture and performance: The case of the New Zealand public sector. Journal of Change Management, 3(4), 376–399.

Pratama, R. S. (2016). Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Organisasi pada Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK). Universitas Bandar Lampung.

Programme, U. N. D. (1997). Governance for Sustainable Human Development: A Policy Document.

Riyadh, H. A., Nugraheni, F. R., & Ahmed, M. G. (2023). Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable. Cogent Business & Management, 10(1), 2175440.

Robbins, S. P., & Coulter, M. (2012). Management Eleventh Edition. Pearson Education, Inc. New Jersey.

Robbins, Stephen P., Judge, T. A., and Breward, K. E. (2018). Essentials of Organizational Behaviour, Canadan Edition. Pearson Education, Inc. Ontario, Canada.

Rohman, A. dan Hardianto, W. T. (2019). Reformasi Birokrasi dan Good Governance. Intrans Publishing. Malang.

Sadmoko, R. (2019). Penerapan Konsep Balanced scorecard dalam Pengukuran Kinerja Instansi Pemerintah pada Institut Pemerintahan Dalam Negeri. Jurnal Ilmu Pemerintahan Widya Praja, 45(2), 189–202.

Scandura, T. A. (2018). Essentials of Organizational Behavior An Evidence-Based Approach Second Edition. SAGE Publications, Inc. California, USA.

Sedarmayanti. (2007). Good Governance (Kepemerintahan yang Baik) dan Good Corporate Governance (Tata Kelola Perusahaan yang Baik). CV. Mandar Maju. Bandung.

Sekaran, U. and Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach Sevent Edition. John Wiley & Sons. United Kingdom.

Sintani, L., Fachrurazi, Mulyadi, Nurcholifah, I., Fauziah, Hartono, S., Jusman, I. A. (2022). Dasar Kepemimpinan. Cendikia Mulia Mandiri. Batam.

Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, Bandung.

Sunaryo, H., & Hidayah, N. (2023). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Organisasi, Dengan Komitmen Organisasi Sebagai Variabel Intervening. Ganaya: Jurnal Ilmu Sosial Dan Humaniora, 6(3), 764–776.

Taufik, T., & Kemala, D. (2013). Pengaruh pemahaman Prinsip-prinsip Good Governance, Pengendalian Intern dan komitmen Organisasi terhadap Kinerja Sektor Publik. Jurnal Pendidikan Ekonomi Dan Bisnis, 5(1), 51–63.

Wartini, S. (2014). Analisis kinerja organisasi melalui kepemimpinan transformasional dan budaya organisasi. Assets: Jurnal Akuntansi Dan Pendidikan, 3(1), 1–12.

Wasita, N. (2014). PENGARUH PELAKSANAAN GOOD GOVERNANCEDAN REFORMASI BIROKRASI TERHADAP KINERJA ORGANISASI PADA PEMERINTAHANPROVINSI SUMATERA UTARA. UNIMED.

Wilson, C., Hagarty, D., & Gauthier, J. (2004). Results using the balanced scorecard in the public sector. Journal of Corporate Real Estate, 6(1), 53–64.

Yanti, N. M. (2019). Pengaruh Gaya Kepemimpinan Transformasional dan Gaya Kepemimpinan Transaksional terhadap Kinerja Organisasi (Studi Pada Kantor Pegawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Banjarmasin). Jurnal Riset Akuntansi Politala, 2(2), 92–99.

Yukl, Gary, & Gardner, W. L. (2020). Leadership in Organizations (9th ed.). Pearson Education Limited. United Kingdom.

Caprara, G. V., & Zimbardo, P. G. (2004). Personalizing politics: A congruency model of political preference. American Psychologist. https://doi.org/10.1037/0003-066X.59.7.581

Diener, E. (2000). Subjective well-being: The science of happiness and a proposal for a national index. American Psychologist. https://doi.org/10.1037/0003-066X.55.1.34

Haerani, S., Parmitasari, R. D. A., Aponno, E. H., & Aunalal, Z. I. (2019). Moderating effects of age on personality, driving behavior towards driving outcomes. International Journal of Human Rights in Healthcare. https://doi.org/10.1108/IJHRH-08-2017-0040

Lusardi, A., Mitchell, O. S., & Curto, V. (2010). Financial literacy among the young: Evidence and implications. National Bureau of Economic Research, 358–380. Retrieved from https://www.nber.org/papers/w15352.pdf

Sabri, M. F., & MacDonald, M. (2010). Savings Behavior and Financial Problems among College Students: The Role of Financial Literacy in Malaysia | Sabri | Cross-cultural Communication. Crosscultural Communication. https://doi.org/10.3968/j.ccc.1923670020100603.009