The Influence of Perception of Internal Control and Work Experience on the Performance of Health Center Employees in Situbondo

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