Article Sidebar

Download
PDF
Statistic
Read Counter : 582 Download : 941

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to determine the effect of internal audit, motivation, and work environment on employee performance at PT Sreeya Sewu Indonesia. The research population is all employees of PT Sreeya Sewu Indonesia who work for the company, located in Bogor, West Java, with a sample of 39 respondents. Methods of data analysis and hypothesis testing use multiple regression methods. The study results prove that internal audit, motivation, and work environment positively and significantly affect employee performance. The result of the study shows company must continue to improve planning and supervision in each audit implementation. The company also must pay attention to salary increases, pension plan, provide opportunities for promotions, and give appreciation toward employee performance. Another thing that must be considered by the company is to pay attention to the improvement of employees’ knowledge.

Keywords

Employee performance internal audit motivation work environment

Article Details

License

Copyright (c) 2021 Journal of Contemporary Accounting and Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). 
How to Cite
Bahtiar, A., Putra, R. G., Meidawati, N., & Puspaningsih, A. (2022). The influence of internal audit, motivation, and work environment on employee performance. Journal of Contemporary Accounting, 3(3), 150–161. https://doi.org/10.20885/jca.vol3.iss3.art4
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdulah, B. (2019). Pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan SMK Ksatrya Jakarta. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 9(1), 40–55.
  2. Adha, R. N., Qomariah, N., & Hafidzi, A. H. (2019). Pengaruh motivasi kerja, lingkungan kerja, budaya kerja terhadap kinerja karyawan Dinas Sosial kabupaten Jember. Jurnal Penelitian IPTEKS, 4(1), 47–62.
  3. Afifzufikri, A. B. (2016). Pengaruh Audit Internal dan Operasional Terhadap Kinerja Karyawan Pada Pabrik Gula Modjopanggoong Tulungagung. IAIN Tulungagung.
  4. Anggraini, F. (2008). Analisis Pengaruh Peran Auditor Terhadap Peningkatan Pengendalian Intern dan Kinerja karyawan. UIN Syarif Hidayatullah Jakarta.
  5. Aprilyanti, A. (2014). Pengaruh Internal Audit Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Bank Danamon Indonesia Tbk., Kantor Cabang Purwakarta). Universitas Kristen Maranatha.
  6. Arianto, N., & Kurniawan, H. (2020). Pengaruh motivasi dan lingkungan kerja terhadap kinerja karyawan. Jurnal Ilmiah, Manajemen Sumber Daya Manusia, 3(3), 312–321.
  7. Arief, R. (2016). Peran audit internal atas kualitas pemeriksaan laporan keuangan serta hubungan kinerja audit internal dengan oleh audit eksternal pada sebuah perusahaan. Jurnal Ekonomi, 7(1), 74–81.
  8. Arief, R., & Sunaryo, S. (2020). Pengaruh penerapan standar operasional prosedur (SOP), gaya kepemimpinan, dan audit internal terhadap kinerja karyawan (studi kasus pada PT. Mega Pesanggrahan Indah). Jurnal Ekonomika dan Manajemen, 9(2), 125–143.
  9. Atika, F. (2009). Pengaruh Penilaian Kinerja dan Penerapan Audit Internal Terhadap Sistem Pengendalian Intern Perusahaan. UIN Syarif Hidayatullah Jakarta.
  10. Damayanti, S. (2017). Pengaruh Pengendalian Internal, Pemanfaatan Teknologi Informasi dan Akuntabilitas Publik Terhadap Kinerja Instansi Pemerintah (Studi Kasus Pada Satuan Kerja Pemerintah Daerah Kabupaten Deli Serdang). Universitas Sumatera Utara.
  11. Dari, W., Hamdani, R., & Marpaung, A. P. (2021). Faktor kepuasan kerja dan disiplin kerja karyawan: Sebuah studi kasus. Seminar Nasional Perbanas Institute, 289–295.
  12. Ferawati, A. (2017). Pengaruh lingkungan kerja dan disiplin kerja terhadap kinerja karyawan PT. Cahaya Indo Persada. Jurnal Agora, 5(1), 1–3.
  13. Firdaus, F., Widyanti, R., & Khuzaini, K. (2017). Pengaruh motivasi dan lingkungan kerja terhadap kinerja karyawan. Al Kalam Jurnal Komunikasi, Bisnis Dan Manajemen, 4(1), 86–98.
  14. Gonzalez, G. C., & Hoffman, V. B. (2018). Continuous auditing’s effectiveness as a fraud deterrent. AUDITING: A Journal of Practice & Theory, 37(2), 225-247.
  15. Hamdani, R., & Albar, A. R. (2016). Internal controls in fraud prevention effort: A case study. Jurnal Akuntansi dan Auditing Indonesia, 20(2), 127-135.
  16. Harahap, S. F., & Tirtayasa, S. (2020). Pengaruh motivasi, disiplin, dan kepuasan kerja terhadap kinerja karyawan Di PT. Angkasa Pura II (Persero) Kantor Cabang Kualanamu. Maneggio, 3(1), 120–135.
  17. Julianry, A., Syarief, R., & Affandi, M. J. (2017). Pengaruh pelatihan dan motivasi terhadap kinerja karyawan serta kinerja organisasi kementerian komunikasi dan informatika. Jurnal Aplikasi Bisnis Dan Manajemen, 3(2), 236–245.
  18. Mamesah, A. M. C., Kawet, L., & Lengkong, V. P. K. (2016). Pengaruh lingkungan kerja, disiplin kerja, dan loyalitas kerja terhadap kinerja karyawan pada LPP RRI Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(3), 600–611.
  19. Nurhayati, S., Kartikasari, E. D., & Ani, H. N. (2020). Pengaruh audit internal, kompetnsi dan kompensasi terhadap kinerja karyawan PT Pasific Indo Packing. Jurnal Media Komunikasi Ilmu Ekonomi, 34(1), 78–88.
  20. Nuryasin, I., Musadieq, M. Al, & Ruhana, I. (2016). Peran lingkungan kerja dan motivasi kerja terhadap kinerja karyawan (studi pada karyawan Perusahaan Daerah Air Minum (PDAM) kota Malang). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 41(1), 16–24.
  21. Rivai, V. (2011). Manajemen Sumber Daya Manusia untuk Perusahaan (3rd ed.). PT. Raja Grafindo Persada.
  22. Siagian, T. S., & Khair, H. (2018). Pengaruh gaya kepemimpinan dan lingkungan kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening. Maneggio, 1(1), 59–70.
  23. Suparman, D. (2020). Pengaruh lingkungan kerja, pengetahuan dan beban kerja terhadap kinerja pegawai di CV. Perdana Mulia desa Caringin Kulon kecamatan Caringin kabupaten Sukabumi. Jurnal Ekonomedia, 10(1), 48–67.
  24. Tarigan, K., & Viorentine. (2021). Peran audit internal, manajemen perusahaan dan pencengahan kecurangan terhadap kinerja karyawan ( studi kasus pada PT Universal- Car Rental ). Jurnal Akuntansi, 21(1), 59–66.
  25. Zakaria, K. M., Nawawi, A., & Salin, A. S. A. P. (2016). Internal controls and fraud – Empirical evidence from oil and gas company. Journal of Financial Crime, 23(4), 1154-1168.