Pengaruh Mekanisme Tadbir Urus Korporat Terhadap Kualiti Data Industri Perkilangan di Sumatera Utara, Indonesia

The purpose of this study was to examine: (1) the direct influence of corporate governance mechanisms on the data quality; (2) the direct influence ethical behavior and organizational commitment to data quality; (3) the direct influence of corporate governance mechanisms on ethical behavior and organizational commitment. Governance mechanisms studied were internal auditors, executive compensation and organizational culture. This study used questionnaires. The internal audit questionnaires are items from Goodwin and Kent (2004), executive compensation questionnaires are items developed by Murphy (2000),
questionnaire organizational culture and organizational commitment are items developed by Boon and Arumugam (2006), and questionnaires for ethical behavior from Tang (2003). The questionnomaire for data quality, on the other hand, are items from Lee (2003). The sample for this study is 145 companies manufacturing industry in North Sumatera, Indonesia, which is obtained through the use of Convenience Sampling. By using the technique of Maximum Likelihood Estimation of the anticipated regression weights showed: (1)there is a direct influence of the internal auditors to ethical behavior, (2)the direct influence of organizational culture on the organizational commitment, and (3)the direct influence of the internal auditors, organizational culture and organizational commitment on the quality data. The study also shows that there are: (1) indirect influence of executive compensation to ethical behavior, and (2)indirect influence of executive compensation and ethical behavior on the data quality. This study extend the theory from previous studies while in practice, this study suggested that the National Committee Good Governance Indonesia will upgrade the existing general guidelines on corporate governance. Other institutions such as banks and Chamber of Commerce and Industry is required to give their contribution in controlling the activities of the company in Indonesia.