PENGARUH SISTEM PENGENDALIAN INTERNAL DAN MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN KOMPENSASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada P.T. Primissima, Sleman, Yogyakarta)

TIAS TRI ASTUTI, NIM. 16840059 (2021) PENGARUH SISTEM PENGENDALIAN INTERNAL DAN MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN KOMPENSASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada P.T. Primissima, Sleman, Yogyakarta). Skripsi thesis, FAKULTAS EKONOMI DAN BISNIS.

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Abstract

This research is an event study which aims to determine and analyze the effect of internal control, motivation, and employee performance with compensation as a moderating variable. The research method used in this study is to use primary data, namely data obtained directly by distributing questionnaires to employees of PT. Primissima. Sampling in this study using the cluster sampling method and calculated by the Slovin formula in order to obtain a sample of 75 production employees at PT. Primissima. The approach used in this research is quantitative. The data obtained were processed using SPSS version 25 software. The data analysis technique used multiple regression analysis. Based on the results of the analysis, it is found that internal control and motivation have a positive and significant effect on employee performance. Compensation as a moderating variable succeeded in moderating motivation on employee performance, while compensation did not succeed in moderating the relationship between internal control and employee performance. From the analysis, the regression equation is obtained as follows: Employee Performance = 11.003 + 0.976 Internal Control + 0.560 Motivation - 0.015 Internal Control_Compensation + 0.019 Motivation_Kompensation. From the research results obtained the coefficient of determination (R2) with compensation as a moderating variable of 0.646. So that the results indicate that 64.6% of employee performance can be explained by internal control, motivation and compensation. As much as 35.6% is explained by other variables not included in this study.

Item Type: Thesis (Skripsi)
Additional Information: Dr. ABDUL HARIS, M.Ag
Uncontrolled Keywords: Internal Control System, Motivation, Employee Performance, and Compensation
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Drs. Mochammad Tantowi, M.Si.
Date Deposited: 26 Aug 2021 20:10
Last Modified: 26 Aug 2021 20:10
URI: http://digilib.uin-suka.ac.id/id/eprint/43504

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