Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

Pengaruh Integritas dan Beban Kerja Terhadap Kinerja Karyawan Divisi Akuntansi Kantor Pusat Perum BULOG

Ari Kurniawan (Universitas Bina Sarana Informatika)
Eneng Iviq Hairo Rahayu (Universitas Bina Sarana Informatika)



Article Info

Publish Date
11 Sep 2026

Abstract

This research stems from the importance of employee performance in the Accounting Division of the Head Office of Perum BULOG. This division handles crucial responsibilities demanding high accuracy and strict adherence to reporting deadlines. This study aims to empirically analyze the effect of integrity and workload, both partially and simultaneously, on employee performance. The study applies a quantitative method using saturation sampling (census) with 35 respondents. Data was collected via a Likert-scale questionnaire and analyzed using multiple linear regression. Data quality tests confirmed all instruments are valid and reliable. Classical assumption tests indicate normal and linear data, free from multicollinearity and heteroscedasticity. Partial test (t-test) results proved integrity positively and significantly affects performance (t-count 8.079 > t-table 2.037; Sig. 0.000). Conversely, workload does not significantly affect performance (t-count -0.838 < t-table 2.037; Sig. 0.408). Simultaneously (F-test), integrity and workload significantly affect performance (F-count 37.570 > F-table 3.295; Sig. 0.000). The determination test revealed both variables explain 68.3% of performance variations.

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Journal Info

Abbrev

jimat

Publisher

Subject

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

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...