STARTEGI PEMBERIAN KOMPENSASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN
Abstract
This study aims to examine the effect of compensation and internal control on employee performance. This research was conducted at PT. Hasrat Abadi branch kendari. The sample in this research is as much as 20 responden by using sample saturation that is sample determination technique with all member of population used as sample. Methods of data collection is done by using questionnaires that have been distributed to all respondents. Technique analysis using multiple linear regression analysis method. The results of this study indicate that the compensation effect partially and significantly on employee performance, Internal controls influence partially but not significant to employee performance. Compensation and internal control simultaneously affect employee performance. This means the fairer the compensation and the better the company's internal control can improve employee performance.
References
Arens, Alvian & James. 2006. Auditing Edisi Indonesia. Alih Bahasa Oleh Amir Abadi Yusuf. Jakarta. Salemba Empat
Arikunto, S. 2016. Prosedur Suatu Penelitian: Pendekatan Praktek. Edisi Revisi Kelima. Penerbit Rineka Cipta. Jakarta.
Dasia, Nur Erlinda. 2014. Pengaruh Kompensasi Dan Jaminan Kesehatan Terhadap Kinerja Karyawan Pada Hotel Zahra Syariah Kendari. Skripsi Akuntansi dan Bisnis.
Dessler, Gary. 2010. Manajemen Sumber Daya Manusia. Jakarta. PT. Indeks.
Dharma, Surya. 2013. Manajemen Kinerja: Falsafat Teori Dan Penerapannya. Yogyakarta. Pusat Belajar.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21. Semarang; Badan Penerbit Universitas Diponnegoro.
Husein, Umar. 2013. Metode Penelitian Untuk Skripsi Dan Tesis Bisnis . Jakarta: Rajawali Pers.
Maharani, Farisa Lailatul. 2015. Pengaruh Pengendalian Internal Terhadap Kinerja Karyawan Pada Divisi Pelayanan Medis Di Rumah Sakit Jember Klinik. Jurnal Akuntansi Dan Bisnis. Universitas Jember.
Malayu, Hasibuan. S.P. 2017. Manajemen Dasar, Pengertian Dan Masalah . Ed.Revisi Cet.11.Bumi Aksara
Mangkunegara, A.A. Anwar Prabu. 2009. Evaluasi Kinerja Sumber Daya Manusia. Bandung. PT. Rafika Aditama.
Mulyadi.2001. Alat Manajemen Kontemporer Untuk Pelipat Ganda Kerja Keuangan Perusahaan, Balanced Scorecard. Universitas gajah Mada: Salemba Empat.
Mulyadi, 2016. System Akuntansi, Edisi Ketiga. Jakarta. Salemba Empat.
Moeharjono. 2012. Pengukuran Kinerja Berbasis Kompetensi. Bogor. Ghalia Indonesia.
Nurgahani, Titin. 2012. Pengaruh Pengendalian Intern Terhadap Kinerja Perusahaan Studi Pada PT. Karwikarya Wisman Graham Tajungpinang. Skripsi Manajemen Bisnis.
Octarnia, Linda. 2011. Pengaruh Pengendalian Internal Terhadap Kinerja Karyawan Pada Bidang Keuangan Rumah Sakit Tanjungpinang Dan Bintan. Jurnal Akuntansi. Universitas Maritime Raja Ali Haji, Tanjungpinang.
Rahayu, Reny Puji. 2013. Pengaruh Pengendalian Intern Terhadap Kinerja Karyawan Pada PT. Ramajaya Trisakti. Jurnal Riset Akuntansi Dan Bisnis.
Rivai, Veitzhal. 2007. Bank And Financial Institute Managemen. Jakarta. PT. Raja Grfindo Persada.
Santoso, Singgih. 2003. Mengatasi Berbagai Masalah Dengan Statistic SPSS. Jakarta. PT Elex Media Komputindo.
Sihotang. 2007. Manajemen Sumber Daya. Jakarta. Pradnya Paramita
Simamora, Henry. 2004. Manajemen Sumber Daya Manusia. Yogyakarta. STIE YKPN.
Solimun. 2002. Multivariate Analysis : Structural Equation Modeling (Sem). Lisrel Dan Amos. Malang: Universitas Negri Malang.
Solimun, Adji Achmad Rinaldo Dan Samingun Handoyo. 2017. Perancangan Dan Pengujian Kuesioner Dan Transformasi Skor Menjadi Skala Berbasis MSI, Dan Rasch Model. Malang: Program Studi Statistika Jurusan Matematika Fakultas Matematika Dan Ilmu Pengetahuan Alam Universitas Brawijaya.
Sugiyono. 2008. Metode penelitian kuantitatif, kualitatif dan R&D. Bandung, Alfabeta.
Titin, Nurgahani. 2012. Pengaruh Pengendalian Intern Terhadap Kinerja Perusahaan Studi Pada PT. Karwikarya Wisman Graham Tajungpinang. Skripsi Manajemen Bisnis.
Werther, William,B.,Jr Dan Keith Davis. 1996. Human Resources And Personnel Management. New York: Mcgraw-Hill Publication, Inc.
Wibowo, Se. M.Phil.2014. Manajemen Kinerja. Jakarta: PT Rajagrafindo Persada.
Wulandari, Elsa 2016. Pengaruh Pengendalian Internal Dan Manajemen Kompensansi Terhadap Kinerja Karyawan Pada PT. Pegadaian (Persero) Cabang Syariah Palembang. Skripsi Akuntansi dan Bisnis.
All material published by CBJIS is protected by international copyright and intellectual property laws. CBJIS is licensed under CC-BY-SA or an equivalent license as an optimal license for the publication, distribution, use and reuse of scientific works. The author owns the copyright and gives the first publication rights journal with the work being licensed simultaneously under CC-BY-SA; Authors are permitted and encouraged to post their work online (for example, in an institutional repository or on their website) before and during the submission process, because it can lead to productive exchanges, as well as earlier and larger excerpts of works published with recognition of author's work and early publications in this journal (See Effects of Open Access). and any views expressed in this work are those of the author and not of the Editorial Board of the CBJIS Scientific Journal. CBJIS cannot be held responsible for the views, opinions and written statements of the authors or researchers published in this journal.