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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Yudi Pardani
Universitas Langlangbuana
Computer Science & IT Economics, Econometrics & Finance

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The Influence of Payroll Systems and Internal Control on Employee Performance Yudi Pardani; Dedy Sudarmadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3081

Abstract

This study examines the effects of the Payroll System and Internal Control on the performance of outsourced employees at PT Geo Dipa Energi Unit Patuha 1 Bandung. The study is motivated by inconsistencies in payroll practices for outsourced workers and weaknesses in internal control within state-owned enterprises, which may affect employee performance. A quantitative survey approach was employed involving 40 outsourced employees selected through simple random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that the Payroll System has a positive and significant effect on Employee Performance (β = 0.314; T = 2.838; p = 0.005), supporting H1. Internal Control also has a positive and significant effect on Employee Performance (β = 0.649; T = 7.639; p < 0.001), supporting H2. The coefficient of determination (R² = 0.741) shows that the Payroll System and Internal Control jointly explain 74.1% of the variance in Employee Performance. Internal Control demonstrates the stronger effect, indicating that effective control mechanisms play an important role in strengthening accountability, operational discipline, and employee performance. The findings highlight the importance of integrating reliable payroll procedures with effective internal control to support the performance of outsourced employees in the state-owned geothermal energy sector
Co-Authors Sudarmadi, Dedy