THE ROLE OF THE INTERNAL CONTROL SYSTEM (SPI) AS A MEDIATION OF THE INFLUENCE OF ORGANIZATIONAL CULTURE AND PARTICIPATORY LEADERSHIP STYLE ON THE PERFORMANCE
This study aims to test and analyze; 1) the influence of organizational culture on the performance of the Treasurer; 2) the influence of participatory leadership style on the performance of the treasurer; 3) the influence of organizational culture on the internal control system; 4) the influence of participatory leadership style on the internal control system; 5) the influence of the internal control system on the performance of the Treasurer; 6) the influence of organizational culture on the performance of the treasurer through internal control; 7) the influence of participatory leadership style on treasurer performance through internal control. The sample used in this study amounted to 35 employees of the Moramo sub-district, South Konawe Regency. Research data were obtained through questionnaires that have been filled out by respondents. The results of the research show that: 1) organizational culture affects performance. 2) participatory leadership style affects the performance. 3) organizational culture affects the internal control system. 4) participatory leadership affects the internal control system. 5) the internal control system affects the performance. 6) organizational culture does not affect the performance of the treasurer through internal control at the Satker Kanwil, Ministry of Religion, Southeast Sulawesi Province. 7) participatory leadership style affects the performance of the treasurer through internal control at the Satker Kanwil, Ministry of Religion, Southeast Sulawesi Province.
