This study aimed to analyze the effect of compensation on the performance of employees at PT Samudra Angkoneri Sejahtra. Employee performance is a result of an employee work achieved in the ability to carry out tasks in accordance with the responsibilities given. This research data obtained from the questionnaire (primary) and direct interviews with stakeholders. The findings showed that the variables Salaries, Allowances and Incentives together (simultaneous-test F) had a significant influence on employee performance variable. Based on the test variable T Salary, Allowances and Incentives also have a significant effect on the performance Karryawan. From this research, the value of Adjusted R Square of 0.889, it means that 88.9% of the variable performance of employees can be explained by the independent variables namely Salaries, Allowances and Incentives. While the rest of 11.1% is explained by other variables outside of this study. Keywords: compensation, salary, allowances, incentives, Employee Performance.
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