Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai

Abstract

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.

The role of leadership style and organizational culture on employee performance

“…Hence, it needs to be taught to new members to understand and feel this problem (Mulyana, 2021). This study aligns with previous research (Lompoliuw et al, 2021;Kesek et al, 2021;Rizal et al, 2021).…”

Pengaruh Budgetary, Participation, Information Asymmetry, Organizational Citizenship Behavior, Job Relevant Information terhadap kinerja di era VUCA

“…Kinerja adalah hasil kerja yang dicapai seseorang dalam melaksanakan tugas-tugasnya atas kecakapan, usaha dan kesempatan. Berdasarkan pernyataan di atas kinerja adalah suatu hasil yang dicapai seseorang dalam melaksanakan tugas yang didasarkan atas kecakapan, pengalaman dan kesungguhan serta waktu menurut standar dan kriteria yang telah ditetapkan sebelumnya (Hasibuan, 2012) di dalam (Kesek et al, 2021). Kinerja adalah pencapaian atas tujuan organisasi yang dapat terbentuk output kuantitatif maupun kualitatif, kreatifitas, fleksibilitas, dapat diandalkan atau hal-hal lain yang dapat diinginkan organisasi.…”

Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan.

“…Budaya organisasi yang tidak kondusif akan menyebabkan kinerja pegawai menurun. Namun apabila organisasi dalam hal ini sektor publik mampu membangun budaya organisasi yang cukup baik maka akan mampu menaikkan tingkat kinerja pegawai (Kesek et al, 2021). Berdasarkan penjelasan hasil penelitian terdahulu dan review diatas maka ditetapkanlah hipotesis penelitian kelima dalam penelitian ini yaitu, H5: Budaya Organisasi Berpengauh terhadap Pengendalian Internal…”

“…Oleh karena itu, ketika manajemen dan pemantauan dilakukan dan diterapkan dengan baik oleh karyawan, kinerja karyawan secara otomatis meningkat. (Kesek et al, 2021). Penerapan pengendalian internal seharusnya bisa menghasilkan dampak positif bagi kinerja perusahaan dan kemungkinan akan membuat perusahaan lebih maju.…”