Article Sidebar

Download
PDF
Statistic
Read Counter : 390 Download : 244

Main Article Content

Abstract

This research is to see and assess the extent to which the perception of internal control influence with the concept of COSO, and work experience can consistently improve the performance of employees working in an organization. Moreover, it also aims to examine and analyze the influence of control environment, risk assessment, control activities, information and communication, monitoring, and work experience on employee performance with hypothesis testing using multiple regression analysis. This study uses purposive sampling method, and obtain 51 respondents who work in Situbondo health center as the research sample. A primary data used is obtained from respondents directly through questionnaires. The results showed that information and communication has significantly effect on the employee performance, while the control environment, risk assessment, control activities, monitoring, and work experience don’t significantly effect on the employees’ performance in Situbondo District Health Center.

Keywords: Internal control, work experience, employees’ performance

Article Details

Author Biography

Siti Maria Wardayati, Faculty of Economics and Business, University of Jember, Jember, Indonesia

 

How to Cite
Wardayati, S. M., Gunarianto, G., Hisamuddin, N., Khasanah, R. U., & Ansori, L. R. (2020). The Influence of Perception of Internal Control and Work Experience on the Performance of Health Center Employees in Situbondo. Proceeding UII-ICABE, 1(1), 277–286. Retrieved from https://journal.uii.ac.id/icabe/article/view/14724
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Arens, Alvin A. Elder, Randal J. Beasley, Mark S. Jusuf, Amir. 2013. Jasa Audit Dan Asuurance, Pendekatan Terpadu (Adaptasi Indonesia). Jakarta: Salemba Empat.
  2. Ghozali, Imam. 2012. Analisis Mutivariate dengan Program IBM SPSS19. Semarang: Badan Penerbit Universitas Diponegoro.
  3. Indriantoro, Nur, dan Supomo, Bambang. 2014. Penelitian Bisnis.Cet. Ke-VI Edisi Pertama. Yogyakarta: BPFE.
  4. Jansen, M.C dan W.H. Meckling, 1976. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics. Volume 3, No.4
  5. Kurniawan, Ardino. 2012. Audit Internal Nilai Tambah Bagi Organisasi, Edisi Pertama. Yogyakarta: BPFE.
  6. Messier, William F. Glover, Steven M. Prawitt, Douglas F. 2014. Jasa Audit Assurance, Jakarta: Salemba Empat.
  7. Peraturan Bupati Situbondo Nomor 55 tahun 2015. Pola Tatakelola Badan Layanan Umum Daerah Unit Kerja Dinas Kesehatan Kabupaten Situbondo. Lembaran Negara Republik Indonesia Tahun 2015 Nomor 41. Situbondo
  8. Peraturan Menteri Kesehatan Republik Indonesia Nomor 340/MENKES/PER/III/2010. Lembaran Negara Republik Indonesia Tahun 2010 Nomor 340. Jakarta
  9. Peraturan menteri kesehatan republik indonesia Nomor 75 tahun 2014. Pusat kesehatan masyarakat. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 4431. Jakarta
  10. Peraturan Pemerintah Republik Indonesia Nomor 8 tahun 2006. Pelaporan keuangan dan kinerja instansi pemerintah. Lembaran Negara Republik Indonesia tahun 2006. Jakarta.
  11. Wardayati, Siti Maria. 2016. The Implementation of COSO Concept in “Vroom” Expectancy Theory on PT. UMC Zusuki Jember. Procedia-Social and Behavioral Sciences. 219, 2016. Page 784-791.
  12. Wardayati, Siti Maria dan Alfi A. 2017. The Influence Of Individual Rank, Work Experience, And Firm Size, On The Professionalism And Output Of Internal Auditor. International Journal of Economics & Management. Volume 11 Special Issue 1, 2017. Page 141-154.