PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA PT. PAMA PERSADA NUSANTARA --

Abstract
Nur Maulana Rosyidi (2021) Effect of Internal Control System on Employee Performance at PT. PAMA PERSADA NUSANTARA, under the guidance of Mr. Marwanto, S.E., Akt., M.Sc., as supervisor I and Mrs. Rahmawati Fitriana, S.Pd., M.Pd.BI., as advisor II.
This study aims to determine how the internal control system from organizational elements, authorization systems and recording procedures, healthy practices, and employees are in accordance with their controls on the performance of employees in the accounting and finance fields. The population in this study were employees of PT. PAMA PERSADA NUSANTARA. The sampling technique used was purposive sampling technique. The number of samples who filled out the questionnaire in this study found 19 people. The analytical tool in this study is multiple regression. Before testing the hypothesis, first test the quality of the data by testing the validity and reliability and then testing the classical assumptions.
The results showed that organizational elements variables, authorization system variables and recording procedures, and healthy practice variables had a positive and significant effect on employee performance in the accounting and finance fields of PT. PAMA PERSADA NUSANTARA and employee variables whose quality is in accordance with their responsibilities have no positive and significant effect on employee performance in the accounting and finance fields of PT. PAMA PERSADA NUSANTARA.

Keyword : Organizational elements, authorization systems and record-keeping procedures, sound practices, and employees whose quality is in accordance with their responsibilities.