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The ojective of this study is to analyze and prove the influence of organizational culture, managerial motivation and leadership of corporate social responsibility, reputation and performance of the enterprises and SME proxies. Corporate culture can help to reinforce the values and norms of organization-s core.This study is a descriptive and verificative study in nature with proportional stratified random sampling technique. There are five respondents selected from each stage with a number of specified questionnaires as researdh instrument. The analysis technique used in study is structural equational modelling with partial least square method.The findings of this this study are as follow : managerial motivation and leadership affects the internal CSR; the internal CSR, managerial motivation, cultural organization and leadership affect the performance of SMEs. The next finding is that the reputation of State-Owned enterprises (BUMN) , organizational culture and leadership influenced the performance of BUMN. External CSR has an influence on the performance of SMEs, while organizational culture, managerial motivation and leadership variabels do not have any influence on the external CSR. Managerial motivation and performance of SMEs have no effects on the performance of SOEs and the performance of SMEs does not have any effects on the reputation of SOEs.This study has some limitations in that its findings cannot be generalized for all SOEs in Indonesia as environmental condion for each SoEs is different. As such, adaptation is needed for implementation. The second, this study do not group the respondents based on each SOEs. In the case of culture, not all SoEs formalize it in their system. Different SOEs for Different system.