The impact of internal control, cultural control, incentives, and work discipline on employee performance (Case study in PT Lestari Jaya Raya)

https://doi.org/10.35912/amor.v2i3.929
Published: Feb 25, 2022

Abstract:

Purpose: The goal of this research was to see how Internal Control, Cultural Control, Incentives, and work discipline affected Employee Performance at PT Lestari Jaya Raya.

Research methodology: The type of this research is a quantitative descriptive study that used a questionnaire to collect data. This study has a population, they were all employees of PT Lestari Jaya Raya with the sample in this study were office staff of 53 people.

Results: The results of this study showed that Cultural Control and Work Discipline had a positive impact on Employee Performance. Meanwhile, Internal Control and Incentives have no impact on Employee Performance. This means that the greater the Cultural Control and Work Discipline of the employee, the better the resulting Employee Performance

Limitations: This study is limited to the office staff of PT Lestari Jaya Raya so it has not described the overall condition of the employees of PT Lestari Jaya Raya which consists of office staff and operational staff.

Contribution: The results of this study are intended to be beneficial as management input, especially in the field of management accounting related to Employee Performance.

Keywords:
1. Cultural Control
2. Employee Performance
3. Incentives
4. Internal Control
5. Work Discipline
Authors:
1 . Luis Fernando
Departement of Accounting, Universitas Mercu Buana, Jakarta, Indonesia
2 . Dwi Asih Surjandari
Departement of Accounting, Universitas Mercu Buana, Jakarta, Indonesia
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How to Cite
Fernando, L., & Surjandari, D. A. (2022). The impact of internal control, cultural control, incentives, and work discipline on employee performance (Case study in PT Lestari Jaya Raya). Annals of Management and Organization Research, 2(3), 209–223. https://doi.org/10.35912/amor.v2i3.929
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Issue & Section
Vol. 2 No. 3 (2021): February
Articles
References

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    Banjoko, S. (2006) Managing Corporate Reward Systems, Lagos: Pumark Nigeria Limited.

    Chang, S. I., Yen, D. C., Chang, I. C., & Jan, D. (2014). Internal control framework for a compliant ERP system. Information Management, 51(2), 187–205. https://doi.org/10.1016/j.im.2013.11.002

    Committee of Sponsoring Organization (COSO) of The Treadway Commission. 2013. Internal Control – Integrated Framework: Executive Summary. COSO. Mei 2013.

    Fathia, M., Suharto, & Sodikin, A. (2018). Effect of leadership and discipline on employee performance through employee organization commitment Bank Jabar Banten ( BJB ). International Journal of Multidisciplinary Research and Development, 5(2), 130–139.

    Ghozali, I. & Latan, H. (2015). Partial Least Square Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris (VOL. 2). Semarang: Universitas Diponegoro Semarang.

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    Iskandar Rifai, V.V Rantung, W. R. (2016). Pengaruh Insentif Individu Terhadap Kinerja Karyawan PT Summit Oto Finance Bitung.Jurnal Ilmu Sosial & Pengelolaan Sumberdaya Pembangunan. Jurnal Ilmu Sosial & Pengelolaan Sumberdaya Pembangunan, 21, 63-80. Issn : 2337 - 4004. April, 63–80.

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  1. Alawaqleh, Q. A. (2021). The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System. Journal of Asian Finance, Economics and Business, 8(3), 855–863. https://doi.org/10.13106/jafeb.2021.vol8.no3.0855
  2. Banjoko, S. (2006) Managing Corporate Reward Systems, Lagos: Pumark Nigeria Limited.
  3. Chang, S. I., Yen, D. C., Chang, I. C., & Jan, D. (2014). Internal control framework for a compliant ERP system. Information Management, 51(2), 187–205. https://doi.org/10.1016/j.im.2013.11.002
  4. Committee of Sponsoring Organization (COSO) of The Treadway Commission. 2013. Internal Control – Integrated Framework: Executive Summary. COSO. Mei 2013.
  5. Fathia, M., Suharto, & Sodikin, A. (2018). Effect of leadership and discipline on employee performance through employee organization commitment Bank Jabar Banten ( BJB ). International Journal of Multidisciplinary Research and Development, 5(2), 130–139.
  6. Ghozali, I. & Latan, H. (2015). Partial Least Square Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris (VOL. 2). Semarang: Universitas Diponegoro Semarang.
  7. Halim, A., Tjahjono, A., & Husein, M. F. (2000). Sistem Pengendalian Manajemen. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
  8. Hariandja, Marihot Tua Efendi. (2002). Manajemen Sumber Daya Manusia. Jakarta: Grasindo.
  9. Hasibuan, Malayu. (2007). Manajemen Sumber Daya Manusia. Jakarta: PT Bumi Askara.
  10. Hormati, T. (2016). Universitas sam ratulangi manado mei, 2016. Jurnal EMBA, 4(2), 236–253.
  11. Ida Aryati, Y. Y. I. (2017). Pengaruh Insentif, Disiplin Kerja, Dan Komunikasi Terhadap Kinerja Karyawan Bagian Sewing Pt. Pelita Tomangmas Karanganyar. Jurnal Akuntansi Dan Pajak, 18(01), 145–157. https://doi.org/10.29040/jap.v18i01.92
  12. Iskandar Rifai, V.V Rantung, W. R. (2016). Pengaruh Insentif Individu Terhadap Kinerja Karyawan PT Summit Oto Finance Bitung.Jurnal Ilmu Sosial & Pengelolaan Sumberdaya Pembangunan. Jurnal Ilmu Sosial & Pengelolaan Sumberdaya Pembangunan, 21, 63-80. Issn?: 2337 - 4004. April, 63–80.
  13. Mathis, Robert L, dan Jackson, John R. Human Resources Management, 10th edition, South-Western, Ohio - Penerjemah: Diana Angelica, Penerbit Salemba Empat, Jakarta, 2004-2006.
  14. Merchant, Kenneth A. & Wim A. Van Der Stade. (2014). Sistem Pengendalian Manajemen: Pengukuran Kinerja, Evaluasi, dan Insentif. Jakarta: Salemba Empat.
  15. Oloke, O. C., Oni, A. S., Babalola, D. O., & Ojelabi, R. A. (2017). Incentive Package, Employee’s Productivity and Performance of Real Estate Firms in Nigeria. European Scientific Journal, ESJ, 13(11), 246. https://doi.org/10.19044/esj.2017.v13n11p246
  16. Olufunmilayo, A. A., & Hannah, O. O. (2018). Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria. Human Resource Research, 2(1), 48. https://doi.org/10.5296/hrr.v2i1.13016
  17. Permatasari, J. (2015). PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP PRESTASI KERJA KARYAWAN (Studi pada PT BPR Gunung Ringgit Malang). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 25(1), 86139.
  18. Reginato, L., & Guerreiro, R. (2013). Relationships between environment, culture, and management control systems. International Journal of Organizational Analysis, 21(2), 219–240. https://doi.org/10.1108/IJOA-02-2011-0477
  19. Robbins, Stephen P. (2010). Manajemen. Edisi 10. Jakarta: Erlangga.
  20. Sagala, F. Z. (2020). The Effect Of Accounting Information Systems And Internal Control Of Employee Perfomance. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 4(1), 69–81.
  21. Sengkey, G. (2013). Pengaruh Penerapan Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Karyawan Di Pt.Bank Sulut Cabang Amurang. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 1509–1519. https://doi.org/10.35794/emba.v1i4.2953
  22. Siagian, Sondong P. (2006). Manajemen Sumber Daya Manusia, Jakarta: Bumi Askara.
  23. Singodimedjo. (2012). Manajemen Sumber Daya Manusia. Jakarta: Ghalia.
  24. Sugiyono. (2015). Statistika Untuk Penelitian. Bandung: Alfabeta.
  25. Tackett, J. A., Wolf, F. M., & Claypool, G. A. (2006). Fraud specialists on independent audits. Journal of Business Economics Research, 4(7), 68–86. https://doi.org/10.19030/jber.v4i7.2686