The Effect of Tri Hita Karana Culture on The Organizational Commitment and Performance of The Company

IRCS UNUD Journals, Vol. 1 No. 1, February 2017

69

THE EFFECT OF TRI HITA KARANA CULTURE ON THE ORGANIZATIONAL COMMITMENT AND PERFORMANCE OF THE COMPANY

(A Study on Regional Water Company of Tabanan Regency)

Ida Bagus Ketut Surya¹⁾, I Ketut Wijaya Kesuma ²⁾, Anak Agung Sagung Kartika Dewi ³⁾, Anak Agung Ayu Sriathi ⁴⁾

• ^1,2,3,4,    Department of Management, Faculty of Economics and Business, Udayana University,

Jln. Jenderal Sudirman, Denpasar, 80232, Telp. (0361) 224133, 241929, Fax. (0361) 241919

Kampus Bukit Jimbaran, Telp. (0361) 701810, Fax. (0361) 701810

email: idabgssurya@yahoo.co.id

Abstract The purpose of this research is to explore the cultural influences of Tri Hita Karana to organizational commitment and the performance of the company. More specific aims are testing and analyzing the cultural influences of Tri Hita Karana on performance of company and organizational commitment role as mediation of the relationship between Tri Hita Karana to the performance of company. The data were collected by cross-section through questionnaires, the unit of analysis is the Regional Water Company of Tabanan Regency. Respondents are all leaders belonging to the management of as many as 42 people. The data analysis method used to test the hypothesis is Path Analysis. The results of this study indicate that a good implementation of Tri Hita Karana culture can improve the performance of the company. Good implementation of Tri Hita Karana culture can increase organizational commitment and at the same time improve the performance of the company Further organizational commitment proved to be mediating the cultural influence of Tri Hita Karana to company performance.It is recommended that the board of directors and management further promote the culture that is embraced to even be used as guidelines for PDAM of Tabanan regency.

Key Words: tri hita karana culture, organizational commitment, companyperformance.

• i.    Introduction¹²

  • 1.1    Background

Tabanan regency is one of regencies in Bali which for the needs of water supply for the community is very dependent on PDAM of Tabanan regency. Based on Tabanan Regency Regulation No. 14 Year 2006 on PDAM of Tabanan, the purpose of PDAM is generally: (1) to participate in implementing regional development, (2) in an effort to increase revenue, (3) to provide public services to meet the needs of clean water, sanitation and the applicable requirements, (4) to regulate the use of water evenly and efficiently and prevent illegal extraction of water.

Based on the data obtained from PDAM of Tabanan during the period of 3 years (Year 2013 to the Year 2015) customer complaints are said to be quite high (still above 5%). In the Year 2013 customer complaints as much as 6.32%, in 2014 rose to 7.16%, and in the year 2015 to 5.02%. In addition to customer complaints, the leakage rate for the last three years (Year 2013 to 2015) is said to be high. In 2013 a leak rate reached 26.51%, Year 2014 became 25.11% and 2015 amounted to 22.39%. Based on the Decree of Ministry of Home Affair No. 47 of 1999 on Guidelines for Drinking Water Company Performance Assessment, the maximum limit leakage that can be tolerated by 20%.

The data presented regarding customer complaints and a high leakage rate indicate that the performance

of Tabanan regency PDAM is not in line with the expectation. In order to increase organizational performance and to achieve the organizational goals then a strong organizational culture is needed, culture in this regard includes values, norms and attitudes (Riva, et al., 2011). Davidson et al. (2007) states that the organizational culture affects the performance of the company, as well as Kotter and Heskett (1997) suggests organizational culture has significant influence on a long-term economic performance, as well as able to determine the success and failure of the company in the future. Denison (1991) develops the linkages between the organizational culture and management activities business performance, by developing four key nature of culture of the organization including: involment, consistency, adaptability and mission. The influence of organizational culture with local wisdom (the culture of Tri Hita Karana) conducted by Riana (2010); Astawa et al. (2012); and Surya et al. (2014) found that the results of Tri Hita Karana culture was positive and significant effect on the performance of the organization or company. Different conditions were found by Denison et al. (2004); Raka Suardana (2003); Lim (1995); Subroto (2009); Yuan and Lee (2011); Ferbruanto (2011); and Dharmanegara et al (2013). And said that organizational culture does not affect the company's performance.

Other factors that affect the company's performance is the organizational commitment, because of the commitment showed confidence and strong support on the values and goals to be achieved by the organization (Mowday et al. 1982). Organizational commitment can be generated by individuals who have an emotional attachment to the organization that includes moral support and accept the existing value as well as self determination to serve the organization (Porter et al. 1974), while according to Wiener (1982) organizational commitment is an encouragement of the individual to do something in order to support the success of organization in accordance with the objectives that prioritize the interests than the interests of the organization itself.

Various previous studies that look at the relationship between organizational commitment to performance such as research by Rashid et al. (2006) that there is a positive influence of organizational commitment on organizational performance. So is the case with the research conducted by Somers, (1998); Kamaliah, (2012); Koesmono (2011); Syauta (2012) indicating that the organizational commitment affects organizational performance. While Randall et al.

• (1990)    states that organizational commitment does not affect the organization's performance. In contrast to the results of research by Shaw et al. (2003) on the influence of organizational commitment to organizational performance between immigrant workers with native workers indicating that migrant workers organizational commitment does not affect the organization's performance, while the native workers organizational commitment had significant positive effect on organizational performance.

Based on studies that have been conducted this study was motivated by:

• 1)    To test the results of some previous studies as presented previously that there are contradictory about the relationship between variables, in addition to the results of previous research still leave a phenomenon that local content in respect of the local organization's culture will greatly affect the relationship between variables that have been built have not been widely studied.

• 2)    Filling the research gap using harmonic values contained in the local culture of Tri Hita Karana in organizational practices, especially public service organizations

• 1.2    Problem Formulation

Based on empirical studies that have been presented among researchers have found different results about the relationship and influence of each variable, so that the problem of this research: " The effect of Tri Hita Karana Culture on Organizational Commitment and on the Company's Performance in the Regional Water Company of Tabanan Regency".

To answer the problems of the above study, the problems are formulated as follows:

• 1)    How does the influence of Tri Hita Karana culture on corporate performance in the Regional Water Company of Tabanan Regency?

• 2)    How does the influence of Tri Hita Karana culture on organizational commitment to the Regional Water Company of Tabanan Regency?

• 3)    3) What is the impact of organizational commitment to the company's performance in the Regional Water Company of Tabanan Regency?

• 1.3    Research Objectives

This study aims to examine and analyze the relationship between research variables operationally

that can be done through empirical testing against several variables as follows:

• 1)    The effect of Tri Hita Karana culture on the corporate performance in the Regional Water Company of Tabanan Regency

• 2)    The effect of Tri Hita Karana culture on organizational commitment to the Regional Water Company of Tabanan regency.

• 3)    The influence of organizational commitment to the company's performance in the Regional Water Company of Tabanan.

• II.    Literature Review

  • 2.1    Organizational Culture and Tri Hita KaranaCulture

Robbins (2009) said that the organizational culture as a common perception is held by members of the organization and becomes a system of shared meaning. Schein (2004) choses a definition that can explain how culture develops, how the culture became what it is today, or how culture can be changed if the organization's survival is at stake. Furthermore, Hofstede (2001) identified four basic problem areas that can be considered as the cultural dimensions, namely (1) social inequality, including relations with the authorities; (2) the relationship between individuals and groups; (3) the concept of masculinity and femininity, is a social implications as gender distinctions; and (4) attitudes toward uncertainty,

Tri Hita Karana (THK)is a product of human behavior that are more subjective and interpretative. Therefore, the symbols will be established by a subjective understanding associated with phenomena that have objective consequences. In connection with THK, parahyangan is analogousto the subsystem of value, pawonganis analogous to the social subsystem and palemahan is analogous to subsystem of artifacts (Windia 2011). pawongan, dan palemahan. Dengan demikian, nilai-nilai yang terkandung di dalam budaya THK telah digunakan sebagai suatu tata nilai yang digunakan sebagai pegangan anggota organisasi dalam melaksanakan kewajiban dan berperilaku. Apabila dibuatkan dalam bentuk matriks perbandingan antara teori budaya Hofstede, Schein, Koentjaraninggrat, dan budaya Tri Hita Karana (THK) dapat dilihat pada Tabel1 berikut. Cultural elements; artifacts, espouse values, and basic assumptions (Schein, 2004) and subsystems of mindset, social subsystems, artifacts (Koentjaraninggrat, 2005) are reflected in the cultural elements of THK, namely parahyangan, pawongan, and palemahan. Thus, the value contained in THK culture has been used as a value system that is used as a handle for the member of organization in

implementing the obligations and behave. If it is converted into the form of a comparison matrix between culture theory of Hofstede, Schein, Koentjaraninggrat, and culture of Tri Hita Karana (THK) can be seen in Table 1 below.

Table 1

The Comparation of Hofstede's Cultural Theory, Schein, Koentjaraninggrat, and THK

THK	Koentjaraningrat	Schein	Hofstede
Parahyangan	Value systems	Basic Assump -tion	Uncertainty Avoidance
Pawongan	Social System	Value System	PowerDistan ce, Individualis m& Collectivism, Masku-linity &Feminity
Palemahan	Material system	Artifact	Short Term &    Long Term

Source: Riana (2010)

Table 1 shows that the characteristics and cultural dimensions of THK has been reflected in the dimensions of some concepts of culture (Koentjaraninggrat, Schein and Hofstede). Thus, the concept of THK is a cultural concept in which the values contained in it have colored a variety of community life, especially in Bali, including in conducting business activities that can be categorized as a cultural organization.

• 2.2    Organizational Commitment

Mowday et al. (1982) suggested that organizational commitment consists of three components, namely acceptance and strong beliefs to the values and goals of the organization, the individual's willingness to strive earnestly for the sake of the organization as well as a strong desire to maintain membership in the organization.

According to Meyer and Allen (1991) there are three components of organizational commitment are: 1) “Affective commitment refers to the employee's emotional attachment to, identification with, and involvement in the organization. Employees with a strong affective commitment continue employment with the organization because they want to do so”.

• 2)    “Continuance   commitment refers to an

awareness of the costs associated with leaving the organization. Employees whose primary link to the organization is based on continuance commitment remain because they need to do so”.

• 3)    “Normative commitment reflects a feeling of obligation to continue employment Employees with a high level of normative commitment feel that they ought to remain with the organization”.

The common thing of these three approaches is the idea that organizational commitment is a psychological condition that characterizes the relationship between employees and the organization and has implications for an individual's decision to remain or leave the organization, however, the nature and psychological conditions for forms of commitment are very different.

• 2.3    Corporate Performance
  
  2.3.1  Definition of Corporate Performance

Hasibuan (2013) defines performance as a record of gains resulting from a particular job functions and activities during a specific time period. If the job performance or productivity of employees after following the development of both quality and quantity of work increases, it means the development method set is pretty good. While Bernadin (2003) defines performance as” The record of outcomes produced on a specified job function, activity, or behavior during a specified time period.” It can be concluded that the performance of the organization is the final achievement of an organization and contains a few things, such as their specific targets to be achieved, has a period in the attainment and achievement of efficiency and effectiveness.

• 2.3.2    The Measurement of Public Organization Performance and PDAM

Mardiasmo (2002), suggests the performance benchmarks of public organizations are related to the size of the success that can be achieved by the organization, the relevant unit of measure used is the efficiency of fund management and the quality level of service that can be provided to the public. Thus, it can be stated that the performance of public organizations is the work to ensure the achievement of organizational goals in accordance with the vision, mission and goals of the organization. So to assess the performance of public organizations, several indicators are needed namely; effectiveness, efficiency, economy and equity.

In order to improve water service to the community in terms of quantity, quality, and

continuity, the Ministry of Home Affair has issued Regulation No. 47 Year 1999 on Guidelines for Assessment of Regional Water Company Performance. These guidelines should be used to determine the success of directors in managing the PDAM as well as a basis in determining the classification level of PDAM success. Chapter II, Article 2 and Article 3, mention the Supervisory Board at the end of the year assess the performance of PDAM covering the financial, operational, and administrative aspects.

• 2.4    Preliminary Study and Hypotheses

This study is more socio-economic research; the preliminary study has been done and had recognized facts and data on the issues raised. The achievement obtained is able to reveal the phenomenon of the connection or the effect of each variable based on data empirical results of previous studies.

• 2.4.1    The influence of organizational culture on company performance

Researches on the linkage between organizational culture and corporate performance were conducted by Davidson et al. (2007); Kotter and Heskett (1997). The research states that the organizational culture affect the performance of the company, as well as able to determine the success and failure of the company in the future. Another study carried out by: (Onken, 1998; Denison and Mishra, 1995; Davidson et al., 2007; Gani, 2006; Supartha, 2006; Gunawan, 2009; Riana, 2010; Kamaliah, 2011; Astawa et al., 2012 Surya et al., 2014). The result indicated that organizational culture had positive and significant effect on company performance. The same was done by Chouke and Armstrong (2000); Marcoulides and Heck (1993); Michie and A. West; Lee and Yu (2004); Koesmono (2011); Astawa et al. (2013); Rashid et al (2003); and Moeljono (2008) showing that the organizational culture had positive and significant effect on the performance of the company. From various studies conducted it could be concluded that organizational culture had positive effect on improving corporate performance. This means that the creation of a positive organizational culture within the organization would be a positive influence on organizational performance improvement. Based on previous research results it can be put forward the following hypothesis:

H1: Tri Hita Karana Culture has positive and significant impacts on company performance

• 2.5.2    TheInfluence of Organizational Culture on Organizational Commitment.

Studies on the linkage between organizational culture with organizational commitment were done by Rashid et al. (2003) and Chen (2004); the results of research: there is a significant positive effect between organizational culture with organizational commitment. The influence of organizational culture on organizational commitment was also reviewed by Ojo (2011); Koesmono (2011); Nongo and Ikyanyon (2012); and Surya et al. (2014). Research results have empirically proven that there is a significant positive effect between organizational culture with organizational commitment in achieving the company's goals. Based on previous research results it can be put forward the following hypothesis:

H2: Tri Hita Karana Culture has positive and significant effect on organizational commitment

• 2.5.3    The influence of organizational commitment on company performance.

The relation between organizational commitment and company performance conducted by:Shaw et al. (2003); Koesmono (2011); Syauta (2012); and Surya et al. (2014). The result of the research state that there are positive and significant impacts between organizational commitment toward company performance. Based on the previous result, the following hypothesis can be determined: Studies on the linkage between organizational commitment to corporate performance were done by: Shaw et al. (2003); Koesmono (2011); Syauta (2012); and Surya et al. (2014). The results state that there is a positive and significant influence between organizational commitment to company performance. Based on previous research results it can be put forward the following hypothesis:

H3: Organizational commitment has positive and significant effect on company performance

• III.    Research Methods

  • 3.1    Research Location

This research is located at the Regional Water Company in Tabanan regency. The choice of location is based on the following considerations: (1) The leakage rate is high during the last 3 years on average 24.67 percent exceeding the tolerance level of the national or established by the central government amounted to 20.00 percent. (2) the high customer complaints over the last 3 years an average of 6.17 percent (still above 5 percent).

• 3.2    ResearchRespondents

Respondents of this research are all PDAM Management of Tabanan regency from Directors until the Section Head and Head of Service Unit located in the district as many as 42 people. As for consideration: (1) The management has a detailed knowledge about the cultural practices of companies with the values of local wisdom (Tri Hita Karana), organizational commitment and condition of the company in relation to the performance of the company; (2) The management certainly have the ability to respond accurately to instrument of this research study.

• 3.3    Data Analysis Technique

Data analysis used the descriptive statistical analysis and inferential statistical analysis. Descriptive statistics were used to determine the characteristics of the respondent and the respondent's description of the indicators of each variable of the study. Inferential statistical analysis was used to test the influence between variables of Tri Hita Karana, organizational commitment and corporate performance using path analysis. Path analysis is used to analyze the relationship between variables in order to determine the directly or indirectly effects of independent variables (exogenous) to the dependent variable (endogenous). (Riduwan and Achmad 2012).

• IV.    Results and Discussion

The results of hypothesis testing data analysis on the cultural influence of Tri Hita Karana, organizational commitment, and the company's performance can be seen from the path coefficients and critical point (CR *) that was significant at α = 0.05, presented in the path diagram Figure 1

Figure 1

Diagram of Path Coefficient and Hypothesis Testing Ket.: s = Significant (CR*) at α =0,05 Source: Result of data analysis, Year 2016

The test results in Figure 1 show that all the variables tested have significant effect, namely: (1) the cultural variables of Tri Hita Karana have significant effect on the performance of the company, (2) culture of Tri Hita Karana has significant effect on organizational commitment (3) organizational commitment has significantly influence on the company performance.

• 4.1    The effect ofTri Hita Karana Culture on Corporate Performance

The result of variable analysis of Tri Hita Karana culture on the performance of the company showed a positive and significant impact. These results indicate that the culture of Tri Hita Karana is able to explain the variation of changes in the performance of PDAM in Tabanan regency. These conditions meant that to improve company performance the Tabanan PDAM is required to apply the cultural values that promote harmony with God among humans and the environment. Human relations can be reflected through the fulfillment and respect for the rights and obligations of employees by management. Good relations with customers or the public and the environment will bring good name of PDAM in the eyes of customers, so as to encourage the achievement of optimal performance. The good relationship that was built by the management with the employees and the environment are also believed to come from the power of the Creator, so the application of the belief in God in each of the employee is an activity that is absolutely done in a planned program of corporate performance. Tri Hita Karana culture as the culture of the organization can steer PDAM towards the expected performance.

• 4.2    The Effect of Tri Hita Karana Culture on organisaional commitment

The results of the analysis of cultural variable of Tri Hita Karana on organizational commitment showed a positive and significant impact. These results indicate that the culture of Tri Hita Karana is able to explain the variation of changes in PDAM organizational commitment of Tabanan regency. These results can be explained that the culture of Tri Hita Karana implemented by PDAM direct organizational commitment to portray the affective behavior, sustainability and normative.

This shows that the adoption of Tri Hita Karana culture reflected in parahyangan, pawongan and palemahan could develop good behavior. Changes in work behavior has aroused a good behavior in the form of organizational commitment in the PDAM.

The strong cultural value of Tri Hita Karana has been able to establish good organizational commitment to the management of the PDAM. That is to say the strength of the organizational culture (Tri Hita Karana culture) of PDAM has an effect on organizational commitment of PDAM. Therefore, it should be formally recognized as a work culture for PDAM in Tabanan regency.

• 4.3    The Influence of Organizational Commitment on the Company Performance.

The results of the analysis of organizational commitment variables on the company performance showed a positive and significant impact. The results could prove empirically that the better implementation of organizational commitment, the better the performance of the company. These results indicate that organizational commitment is able to explain the variation of changes in the company's performance of PDAM in Tabanan regency. Organizational commitment in this study used three indicators, namely: affective, sustainability, and normative. The results of this research associated with PDAM operational showed that organizational commitment including affective, sustainability, and normative have an influence on the company performance that includes finance, operations and administration.

• V.    Conclusion and Recommendation

  • 5.1    Conclusion

Based on the hypothesis testing, the results and findings of the research, some conclusions can be stated as follows:

The culture of Tri Hita Karana has positive effect on organizational commitment and performance of PDAM in Tabanan regency. The good implementation of parahyangan, pawongan, and palemahan and has an important role in supporting the achievement of the implementation of the Tri Hita Karana culture, so it can make a real contribution to the performance of the company and organizational commitment. Implementation of Tri Hita Karana culture can directly affect performance and can also through organizational commitment

• 5.2    Recomendation

Based on the discussion and conclusion, it can be put forward some suggestions could be the recommendedfrom this study as follows: "Since the Tri Hita Karana culture can increase organizational commitment and able to enhance the performance of PDAM it is recommended that it should be adopted as the organization's culture of PDAM. Likewise, the

directors and management should further promote the culture of Tri Hita Karana and even to be used as guidelines for PDAM organ of Tabanan Regency "

Acknowledgment

During the process of completing this paper the authors get a lot of help and support from various parties, both materially and morally. With all respect and modesty the writer expressed his gratitude to: Dean and Chairman of the Depertment of Management, Faculty of Economics and Business, University of Udayana for motivation and encouragement given in the process of writing this paper and simultaneously following academic seminar. Rector and Chairman of LPPM of Udayana University who had provided the opportunity to attend Senastek 2016. The Board of Directors, Management and staff of Tabanan Regency PDAM who have taken the time and thought during the data collection process. Similarly, the other party that can not be mentioned individually who have helped in the process of writing this paper.

References

• [1]    Astawa Putu, Sudarma Made, Siti Aisjah, dan Djumahir. 2012. Credit Risk and Harmonious Values Practice (Study at Village Credit Institution (Lembaga Perkreditan Desa) of Bali Province. Journal of Business and Management Volume 6, Issue 4, pp., 16-20.

• [2]    Bernadin, John. 2003. Human Resource Management, An Experiental Approach, Third Edition Mc. Graw-Hill Boston.

• [3]    Chen Li Yueh. 2004, Examining the Effect of Organization Culture and Leadership Behaviors on Organization Commitment, Job Satisfaction, and Job Performance at Small and Middle –Size Firms of Taiwan, The Journal of American Academy of Business, Cambridge, September, pp. 432-438.

• [4]    Chouke dan Amstrong R. 2000. The Learning Organization in Small and Medium-Size Enterprises in Singapore, International Journal of Operation of entrepreuneurial Behavior and Research, Vol.14. No.2, pp. 129-140.

• [5]    Davidson Gina, Coetzee, Melinde, and Visser, Delene, 2007. Organizational Culture and financial performance in a South African Invesment Bank, university of South Africa, Journal of Industrial Psychology, 33 (1), pp. 38-48.

• [6]    Denison, Daniel R. 1991. Corporate Culture and Organization Effectiveness,

• [7]    Denison, Daniel R. and Mishra Aneil K.1995. Toward A Theory of Organizational Culture and Effectiveness. Organization Scienne. Vol. 6 No.2

• [8]    Denison, D.R, Stephanie Haaland, Paulo Goelzer. 2004. Corporate Culture and Organizational Effectiveness: is Asia Different from The Rest of The World, Organizational Dynamic, Vol. 33, No. 1, pp.98109

• [9]    Departemen Dalam Negeri Republik Indonesia. 1998. Keputusan Menteri Dalam Negeri Nomor 7 Tahun 1998, Tentang Kepengurusan Perusahaan Daerah Air Minum, Jakarta.

• [10]    Departemen Dalam Negeri Republik Indonesia. 1999. Keputusan Menteri Dalam Negeri No 47. 1999. Tentang Pedoman Penilaian Kinerja Perusahaan Daerah Air Minum, Jakarta.

• [11]    Dharmanegara, Ida Bagus Agung, Made Sudarma, Noermijati, and Solimun. 2013. Effect of Spiritual Intelligence and Asta Brata Leadership to the Culture of Tri Hita Karana and Employment Performance, Journal of Business and Management, Vol 11, pp. 05 – 12.

• [12]    Februanto, Heru. 2011. Pengaruh Budaya Organisasi, Kepemimpinan Dan Organisasi Pembelajaran Terhadap Kinerja Organisasi (Studi Pada Direktorat IV/ Tindak Pidana Narkoba dan Kejahatan Terorganisir), Desertasi Program Doktor Ilmu Manajemen, Universitas Brawijaya Malang.

• [13]    Gani, Achmad. 2006. Pengaruh gaya Kepemimpinan, Budaya organisasi dan Motivasi kerja terhadap kinerja karyawan Industri kayu olahan di kota makasar, Disertasi, Program Doktor Ilmu Administrasi, PPS Unibraw Malang.

• [14]    Gunawan Ketut. 2009. Pengaruh Budaya Organisasi, Kepuasan Kerja dan Motivasi Kerja terhadap Gaya Kepemimpinan dan Kinerja Organisasi (Studi pada LPD di Bali), Jurnal Aplikasi Manajemen, vol.7, pp 441-449

• [15]    Hasibuan, Malayu. 2013. Manajemen Sumber Daya Manusia, Edisi Revisi, Cetakan keTujuhbelas, Bumi Aksara, Jakarta.

• [16]    Hofstede, Geert. 2001. Culture’s Consequencess; International Deferences in work related values. Beverly Hills, CA and London: Sage Publication

• [17]    Kamaliah. 2012. Kepemimpinan dan Budaya Organisasi, Pengaruhnya terhadap Komitmen Organisasi dan Kinerja Manajemen, Disertasi Program Doktor Ilmu Manajemen Program Pascasarjana Universitas Brawijaya Malang

• [18]    Koentjaraningrat. 2005. Kebudayaan Mentalitas dan Pembangunan, Gramedia Pustaka Utama, Jakarta.

• [19]    Koesmono Teman H. 2011. Pengaruh Budaya Organisasi dan Kepemimpinan terhadap Kinerja melalui Variabel Mediasi Komitmen Organisasional Karyawan Perusahaan Swasta di Surabaya Timur, Jurnal Mitra Ekonomi dan Manajemen Bisnis, Vol. 2, No. 2, pp.155171.

• [20]    Kotter, JP and Heskett, S.L. 1997. Corporate Culture and Performance, PT Prehanlindo Simon & Schruster Pte Ltd, Jakarta

• [21]    Lee Siew Kim Jean dan Yu Kevin. 2004. Corporate Culture and Organizational Performance. Journal of Management Psychology, Vol.19 PP. 340-359

• [22]    Lim Bernard. 1995. Examining the Organizational Culture and Organizational Performance Link: A critical review of The Methodologies and Findings of Recent Reseachers Into the Presumed Link Between Culture and Performance, Leadership & Organization Development Journal, Vol.16, No.5, pp.16-21.

• [23]    Luthans Fred. 2006. Organizational Behavior, edition 10 ^th Edition, Vivin Andhika Yuwono, Shekar Purwani, Th. Arie P, dan Winong Rosari Perilaku Organisasi Edisi 10 (Penerjemah), Andi, Yogyakarta

• [24]    Marcoulides George A, dan Heck Ronald. 1993. Organization Culture andPerformance: Proposing and Testing Model, Organization Science, Vol.4, pp. 209-225.

• [25]    Mardiasmo. 2002. Otonomi dan Manajemen Keuangan Daerah, Penerbit Andi, Yogyakarta

• [26]    Meyer, John P. dan Allen, Natalie J. 1991. A Three Component Conceptualization of Organizational Commitment, Human Resource Management Review, Vol.1, No.1, pp. 61-89.

• [27]    Michie Susan, and A. West Michael, 2004. Managing People and Performance: an Evidance Based Frame Work Applied to Health Service Organizations, the International Journal of Management Reviews, Vol.6, Issue 2, pp.91 -111.

• [28]    Moeljono, Djokosantoso. 2008. More About Beyond Leadership – 12 Konsep Kepemimpinan, PT Alex Media Komputendo, Jakarta.

• [29]    Mowday, RT. Steers, R.M, Porte` LW. 1982. The Measurement of Organizational Commitment, Journal of Vocational Behavior, Vol.14. 224-247

• [30]    Nongo Ezekiel Saasongu dan Ikyanyon Darius Ngutor. 2012. The Influence of Coporate Culture on Employee Commitment to the Organization, International Journal of Business Management, Vol.7, pp. 21-28.

• [31]    Ojo, Olu. 2010. Organizational Culture and Corporate Performance: Emperical Evidence from Nigeria, Journal of Business Systems, Governance and Ethics, Vol. 5, No. 2, pp. 1-12.

• [32]    Onken, Marina. H. 1998. Temporal Elements of Organizational Culture and Impact on Firm Performance, Journal of Managerial Psychology Vol.14, pp. 231-243.

• [33]    Peraturan Daerah Kabupaten Tabanan No. 14 Tahun 2006 Tentang Perusahaan Daerah Air Minum Kabupaten Tabanan

• [34]    Porter, L. Steers, Mowday, R and Boulin, P. 1974. Organization Commitmen, Job Satisfaction and Turnover Among, Psychiatric Technicians, Journal of Applied Psycology, pp.603-609.

• [35]    Raka Suardana, Ida Bagus. 2003. Pengaruh Kepemimpinan, Budaya organisasi dan faktor Individu terhadap Perilaku Kerja dan Kinerja Organisasi, Disertasi PPS Universitas Airlangga Surabaya

• [36]    Randall, D.M., Fedor, D.B, and Llongenecker, C.O. 1990. The Behevioral Expression of Organizational Commitment on Performance, Journal of Vocational Behaviour, Vol. 36, No. 2, pp. 210-224

• [37]    Rashid, Md. ZabidAbdul, Sambasivan, Murali dan Johari Juliana. 2003. The Influence of Corporate Culture and Organizational Commitment on Performance, Journal of Management Development, Vol. 22, No. 8, pp.708-728.

• [38]    Riana, I Gede. 2010. Dampak Penerapan Budaya Tri Hita Karana Terhadap Orientasi Kewirausahaan dan Orientasi Pasar Serta Kosekuensinya Pada Kinerja Usaha Dengan Moderator Pembelajaran Bisnis, Disertasi, Program Doktor Ilmu Manajemen, Program Pascasarjana Fakultas Ekonomi Universitas Brawijaya.

• [39]    Riduwan dan Kuncoro, Engkos Achmad. 2012. Cara Menggunakan Dan Memaknai Path Analysis (Analisis Jalur). Cetakan Keempat. Bandung: CV Alfabeta.

• [40]    Rivai Veithzal, Ahmad Fawzi, Ella Jauvani Sagala, dan Silviana Murni. 2011. Performance Appraisal, PT. Raja Grafindo Persada, Jakarta

• [41]    Robbins, Stephen, dan Judge P. Timothy A. 2009. Organizational Behaviour, Diana Angelica, Ria Cahyani, dan Abdul Rosyid (penerjemah) Perilaku Organisasi, Edisi 12, Salemba Empat, Jakarta.

• [42]    Schein, Edgar H. 2004. Organization Culture and Leadership, John Willey & Son, Inc., New York.

• [43]    Shaw, Jason D., Delery, John E., Abdulla Mohamed H.A. 2003. Organizational Commitment and Performance among guest workers and Citizens of Arab Country, Journal of Business Research, Vol. 56, pp., 1021-1030.

• [44]    Somers, M.J. Bimbaum, D. 1998. Work Related Commitment and Job Performance; Its’s Also the Nature of Perform That Count,Journal of Organizational Behaviour Vol.16. pp.621-634.

• [45]    Subroto, Andi. 2009. Peranan budaya Organisasi, Kepemimpinan dan Strategi untuk Meningkatkan Kinerja. Disertasi Program Doktor Ilmu Manajemen, Program Pascasarjana Universitas Brawijaya Malang.

• [46]    Sumarto dan Sobroto Andi. 2011. Organizational Culture and Leadership Role for Improving Organizational Performance: Automotive Components Industry in Indonesia, International Journal of Innnovation Management and Tecnology, Vol. 2, pp. 383-389.

• [47]    Supartha, Wayan Gede. 2006. Pengaruh Kebijakan Pemerintah Kabupaten/ Kota dan Kepemimpinan terhadap Budaya Organisasi dan Disiplin Pegawai Serta Kinerja Puskesmas di Provinsi Bali, Desertasi Program Pasca Sarjana Universitas Airlangga Surabaya.

• [48]    Surya, Ida Bagus Ketut, Armanu Thoyib, Achmad Fatchan, and Mintarti Rahayu. 2014. Tri Hita Karana Effect on Company Performance, Leadership and Organizational Commitment (Studies a Regional Water Company in Bali Province), International Journal of Business and Management Invention, Vol 3, pp. 13-26.

• [49]    Syauta, Jack Henry. 2012. Pengaruh Budaya Organisasi Komitmen Organisasional Terhadap Kepuasan Kerja dan Kinerja Karyawan (Studi Pada Perusahaan Daerah Air Minum Jayapura Provinsi Papua), Desertasi Program Doktor Ilmu Manajamen Universitas Brawijaya Malang.

• [50]    Wiener, Y.1982. Commitment in Organizations: A Normative View. TheAcademy of Management Review. 7(3), pp.418-428.

• [51]    Windia, Wayan, dan Dewi Ratna Komala. 2011, Analisis Bisnis Berlandaskan Tri Hita Karana, Udayana University Press, Denpasar.

• [52]    Xenikou, Athena and Maria Simosi. 2006. Organizational Culture and Transformational Leadership as predictors of business Unit Performance, Journal of Managerial Psychology Vol. 21, No.6, pp. 566-579.

• [53]    Yuan Cheng-Kang, Lee Chuan-Yin. 2011. Exploration of a Construct Model Linking Leadership Types, Organization Culture, Employees Performance and Leadership Performance, Procedia Social and Behavioral Sciences, Vol. 2, pp. 123-136.