PENGARUH PENGENDALIAN INTERNAL DAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA PENGADILAN TATA USAHA NEGARA BANDAR LAMPUNG

Yil Mustopa (Universitas teknokrat Indonesia)
Maidiana Astuti H (Fakultas Ekonomi dan Bisnis Universitas Teknokrat Indonesia)
Dewi Sukmasari (Fakultas Ekonomi dan Bisnis Universitas Lampung)

Jurnal Akuntansi dan Keuangan (JAK)
Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022

This study aims to analyze the effect of internal control and benefits on employee performance at PTUN. The sample was determined by saturated sampling technique and obtained 42 PTUN employees. This research is a type of quantitative research. Data analysis methods used in this study include reliability test, validity test, R2 determination test, multiple regression analysis test, f test (simultaneous), t test (partial). The results of the study indicate that the internal control variables and allowances have a positive and significant effect on employee performance at the Bandar Lampung State Administrative Court as seen from the significant value of 0.000 0.05. The results of this study are expected that the internal control variables can be used as guidelines by management in improving employee performance. Keywords: internal control, benefits and employee performance.