Analisis Faktor yang Mempengaruhi Kinerja Perusahaan (Studi Kasus pada Perusahaan Sepeda Motor Honda Se-Kota Medan)

Abstract

Analysis on the Factors Influencing Company Performance (A Case Study at the Honda Motorcycle Company Offices in Medan)

Sri Lestari Saragih', Azhar Maksunm, Muammar Khadafi

The objective of the research is to find out and analyze the influence of internal

control, budgeting process, and transparency of the company performance at the

Honda Motorcycle Company Offices in Medan. It is also aimed to find out and

analyze whether the organizational characteristics are able to moderate the

correlation of internal control, budgeting process, and transparency with

company performance at the Honda Motorcycle Company Offices in Medan. The

population is made up of 41 Honda Motorcycle Company Offices in Medan, and

27 of them are taken by using purposive sampling technique. The data are

processed by using SPSS software program. The result of the research shows that

1) internal control has positive and significant influence on company

performance, 2) budgeting process has positive and significant influence on

company performance, 3) 'transparency has negative and significant influence on

company performance, 4) organizational characteristics are able to moderate the

influence of internal control on company performance, 5) organizational

characteristics are not able to moderate the influence of budgeting process on

company performance, and 6) organizational characteristics are not able to

moderate the influence of transparency on company performance at the Honda

Motorcycle Company Offices in Medan.