Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 10 (2017)

PENGARUH PENGENDALIAN INTERN DAN LOCUS OF CONTROL TERHADAP KINERJA KARYAWAN

Setyaningsih, Ayu (Unknown)
Handayani, Nur (Unknown)



Article Info

Publish Date
13 Feb 2018

Abstract

ABSTRACTThis research is meant to find out the influence of internal control and locus of control to the employeeperformance. The population of this research is all employees of PT. Yasa Bali Sujati, the research samples ofthis research are employees and supervisors. The data collection technique has been by using primary has beencollected by issuing questionnaires. The data analysis method has been by using multiple linear regressionsanalysis. The result of this research shows that (1) internal control give influence to the employee performance,it means that the control activity within the company, policy and control procedures should be determined andimplemented to assist and to assure that activities which have been identified by the management to encounterthe risk to the achievement of entity goals has to be conducted effectively; (2) locus of control give influence tothe employee performance, it means that locus of control which has been managed properly by the individualwill be able to improve the individual performance which has been running well previously and it will be betterin the future, it is supported by the measurement of individual performance which is getting better and it alsogives influence to the performance assessment.Keywords: internal control, locus of control, employee performance.

Copyrights © 2017






Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...