Based on the results of research analysis using statistical methods, so that it can be seen the meaning of theinfluence between the independent variables, namely Compensation on the dependent variable, namely EmployeePerformance of PT. Graha Mulia Soreang Bandung. This study involved 50 respondents, namely employees of PT.Graha Mulia Soreang Bandung. Then to test the hypothesis used t test and coefficient of determination.Based on the table of coefficients 4.6 above, Compensation (X) has a significant effect on Employee Performance(Y), because the tcount value for the X variable is 5.849, while the ttable value for n = 50 is 2.009. So 5,849 2,009,it can be concluded that partially the compensation variable (X) has an effect on employee performance (Y). Meanwhile,the R Square value of 0.404 means that compensation has an influence of 41.6% on employee performance while theremaining 58.4% has an effect on other factors not examined by the authors in this study.In this study, compensation has a significant positive effect on employee performance, this study is in accordancewith previous researchers conducted by Ikmal Nur Muflih (2015) This shows that compensation has a positive andsignificant effect on employee performance. This research is supported by the theory put forward by Hasibuan (2012:118) which states that "compensation is all income in the form of money, goods directly or indirectly received byemployees in return for services provided to the organization". That's why an employee begins to appreciate hardwork and shows more loyalty to the organization and that's why the organization rewards employee performance byproviding compensation.