PENGARUH PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA DIVISI PELAYANAN MEDIS DI RUMAH SAKIT JEMBER KLINIK
Abstract: This study
was conducted to
examine the effect
of variable control environment,
risk assessment, control
activities, information and communication, and
monitoring the performance
of employees. The population
in this study
were all employees
of the division
of medical services at the Hospital Clinic Jember. The total sample for
the population of employees
is determined by
using a formula
of Taro Yamane. The
number of samples
used by researchers
based on a calculation of the total 44 samples.
Questionnaires tested the validity, reliability
and test for
normality. Test equipment
used in this
study using classic assumption test which includes heteroscedasticity
test and test multicoloniarity. From
the test results
of multiple regression analysis produced the equation Y =
3.284 + 0.127 + 0.265 X1 X2 X3 + 0.210
+ 0.129 + 0.209 X4
X5 regression equation
constant positive value of 3.284,
variable control environment, risk assessment, control activities, information
and communication, and
monitoring positive value on
employee performance. T test results
showed: control environment
positive effect on employee performance, risk assessment positive effect
on employee performance,
control activities have positive
influence on employee
performance, information and communication positive
influence on employee
performance, monitoring positive influence on employee performance. The
coefficient of determination that
the variations that
occur in the
variable Y (the performance of
the employee) was
85.5% determined by
variable internal control, risk
assessment, control activities,
information and communication, and
monitoring. 14.5% is
determined by other variables that are unknown.
Key words: control
environment, risk assessment,
control activities, information
and communication and monitoring
Penulis: Farisa Lailatul
Maharani, dkk
Kode Jurnal: jpakuntansidd150536
