Pengaruh Struktur Pengendalian Internal dan Budaya Organisasi terhadap Kinerja Pegawai

Santosa, Imam (Dinas Sumber Daya Air dan Pemukiman Provinsi Banten)
Hasanudin, Agus Ismaya (Universitas Sultan Ageng Tirtayasa)
Hanifah, Imam Abu (Universitas Sultan Ageng Tirtayasa)

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 2, No 1 (2017): April

This study examines the effect of Internal Control Structure and Organizational Culture on Employee Performance in the Provincial Government of Banten. The institutional theory approach is expected to explain the implementation of this research. This research uses quantitative method with questionnaire. The sample in this study are employees related / related to internal control and organizational culture with purposive sampling technique as much as 100 respondents. The statistical tool used is SmartPLS version 1.01. The results of quantitative analysis indicate that the control environment, risk assessment, control activities and organizational culture have a positive effect on employee performance. But for information and communication, and monitoring does not affect the performance of employees. The main contribution of this research is expected to add more understanding to internal control structure and organizational culture on employee performance so that it can be used in policy formulation and improvement in employee performance.Keywords: Internal Control Structure, Organizational Culture, Employee Performance.