PENGARUH LINGKUNGAN EKSTERNAL TERHADAPSISTEM PENGENDALIAN MANAJEMEN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MEDIASI

The purpose of this research is to analyze the influence of External Environment on Management Control System through organizational Culture. The data used in this research is obtained from the OPD (Organisasi Perangkat Daerah) located in Kawasan Pusat Pemerintahan Provinsi Banten. Of the 60 questionnaires distributed, the number of questionnaires returned and can be processed is 57 questionnaires (95%), Data processed by using Structural Equation Modeling (SEM) using Partial Least Square (PLS) software program. This research was conducted at OPD located in KP3B (Kawasan Pusat Pemerintahan Provinsi Banten), The sample in this research is an employee who works in finance, employee finance department staff, the head of the financial section, the head of finance, and the chief financial officer in OPD Banten Province. This research used survey research method with primary data collection using questionnaire. The results of this study indicate that the external environment influence on the organizational culture, organizational culture influence on the management control system, external environment influence on the management control system, and the external environment affect the control system of the Management through organizational culture