<![CDATA[This study examines the influence of internal controls, leadership style, and compensation on employee performance at petrol stations in Boyolali. Employing a quantitative research design, the study surveyed a total of 38 employees using a census approach to ensure comprehensive data collection. Data were obtained through structured questionnaires and analyzed using multiple regression techniques to determine both individual and collective effects of the independent variables. The results indicate that internal control, leadership style, and compensation each have a positive and significant impact on employee performance when assessed individually. Furthermore, the simultaneous analysis using the F-test confirms that these three variables collectively exert a significant influence on performance outcomes. The coefficient of determination (R²) demonstrates that a substantial portion of the variation in employee performance can be explained by the combined effect of these variables, while the remaining variance is attributed to other external or unmeasured factors. These findings underscore the importance of robust internal control systems, effective leadership practices, and fair compensation structures in enhancing workforce productivity and organizational effectiveness. The study provides practical insights for management in the retail fuel sector, suggesting that strategic improvements in these areas can lead to measurable gains in employee performance. Future research is encouraged to explore additional variables that may further explain performance dynamics in similar operational contexts.]]>
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