금융기관의 준법감시인제도 운영구성요인이 윤리적 조직문화와 기업성과에 미치는 영향

The purpose of this study was to identify the efficient compliance officer system operating factors and verify these factors of the corporate performance(financial performance, non financial performance). In addition, the mediating role of ethical business culture was also examined. This survey was conducted from 3th to 30th on November, 2016 to employees of financial firms using convenience sampling method. A total of 400 responses were collected, of which 310 were used for analysis, after excluding responses containing missing data. Multiple regression and moderated regression were conducted to verify the hypotheses. The results from this study are as follows. First, it was found that compliance officer independence and capability support of board of directors had an financial performance but employees cooperation and regulations compliances didn't have an financial performance. Second, the organizational culture had an financial performance and an non financial performance. Third, the organizational culture found to mediate the relationships between compliance officer independence and capability support of board of directors and financial performance. In addition, the organizational culture found to mediate the relationships between compliance officer independence and capability support of board of directors, the employees cooperation and regulations compliances and non financial performance.