THE INFLUENCE OF INTERNAL CONTROL SYSTEMS ON EMPLOYEE PERFORMANCE IN STATE-OWNED CONSTRUCTION  COMPANIES IN INDONESIA

Rangga Bagus Sena; Ayu Chairina Laksmi

Authors

Rangga Bagus Sena Universitas Islam Indonesia
Ayu Chairina Laksmi Universitas Islam Indonesia

Keywords:

Internal Control System, Employee Performance, State-Owned Construction Companies, Indonesia

Abstract

BUMN construction companies in Indonesia are experiencing declining performance. Management is crucial to help improve performance by focusing more on internal control to ensure the company achieves its goals. The objective of this study was to analyze the influence of the Control Environment, Risk Assessment, Monitoring Activities, Control Activities, Information and Communication, and Monitoring on employee performance. The research method used quantitative research. The population in this study was all employees of state-owned construction companies in Indonesia, with a sample size of 150 employees. Data collection methods used a questionnaire with a Likert scale. Data analysis methods included multiple linear regression analysis, the Classical Assumption Test, the t-test, the F-test, and the R-test. The results of the study indicate that the Control Environment has a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05. Risk assessment has a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05. Control Activities have a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05. Information and communication have a significant positive effect on employee performance, with a t-test significance value of 0.004 <0.05. Monitoring has a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05.

References

Apriwarto, M. H. (2022). Analisis kinerja perusahaan BUMN sektor konstruksi yang terdaftar di Bursa Efek Indonesia. Gemilang: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3. 18-28. https://download.garuda.kemdikbud.go.id/article.php?article=3056691.

CNN Indonesia. (2022). Bank dunia sebut BUMN tak sanggup biayai infrastruktur Jokowi. https://www.cnnindonesia.com/ekonomi/20190104185401-532-358591/bank-dunia-sebut-bumn-tak-sanggup-biayai-infrastruktur-jokowi.

CNNIndonesia. (2022). Infrastruktur Jokowi bikin kantong BUMN karya 'Bolong'. https://www.cnnindonesia.com/ekonomi/20190108013929-92-359164/infrastruktur-jokowi-bikin-kantong-bumn-karya-bolong.

Coso. (2013). COSO Internal Control - Integrated Framework. Canada: KPMG.

Daengs, A. (2022). Peran timelimenes dalam meningkatkan customer satisfaction, customer loyalty PT. JNE. Jurnal Baruna Horizon Vol. 5, No. 1 , 133-145. https://jurnal.stiamak.ac.id/index.php/jbh/article/view/71.

Dessler, G. (2020). Human resource management (16th ed.). New York: Pearson Education.

Febro, Z. R., Sam, I., & Tiswiyanti, W. (2024). Determinants of internal control systems on the financial performance of billboard tax (Badan pengelola pajak dan retribusi daerah Kota Jambi). Indonesian Journal of Economic & Management Sc, 1-15. https://journal.formosapublisher.org/index.php/ijems/citationstylelanguage/get/associacao-brasileira-de-normas-tecnicas?submissionId=11551&publicationId=11552.

Harahap, V., & Novita. (2022). Control self assessment (CSA) in improving company performance. Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 121-136. https://www.neliti.com/id/publications/419633/control-self-assessment-csa-in-improving-company-performance.

Ilyas, S., Sutisna, D., Saudi, M.H., &. Sinaga, O. (2021). The role of control environment in developing internal control effectiveness and good corporate government. Psychology And Education 58(1): 6038-6048. https://psychologyandeducation.net/pae/index.php/pae/article/view/3738.

Lestari, Y. (2023 ). Pengaruh sistem pengendalian internal, motivasi kerja, dan efektivitas sistem informasi akuntansi terhadap kinerja. Jurnal Arimbi (Applied Research In Management And Business) Volume 3 No. 2. 77-98. https://unkartur.ac.id/journal/index.php/arimbi/article/view/233.

Mahmudi. (2019). Manajemen kinerja sektor publik edisi 3 cet 2. Yogyakarta: UPP STIM YKPN.

Manikome, E. F. (2025). Evaluasi sistem pengendalian internal pengeluaran kas pada Dinas Sosial Daerah Provinsi Sulawesi Utara. Riset Akuntansi dan Manajemen Pragmatis, Vol. 3, No. 1. 1-16. https://jurnal.ywnr.org/index.php/ramp/article/view/244.

Nguyen, T. Q. (2023). Impact of internal control on the performance ofnon-financial listed firms in an emerging country. Corporate Governance and Organizational Behavior Review / Volume 7, Issue 2. 1976-2011. https://pdfs.semanticscholar.org/e2e8/1e2ae1e7f3dd046eed041923e2583d3a2ee0.pdf.

Pangaribuan, H. (2022). The internal control effort in improving company performance. Kontigensi: Scientific Journal of Management Vol 10 , No. 1,. 161-167 ISSN 2088-4877. https://jurnal.dim-unpas.web.id/index.php/JIMK/article/view/267.

Rahman, M. R. (2022). Pengaruh kepemilikan institusi, debt to equity terhadap net profit margin perusahaan pada Indeks JII70. AkMen Volume 19 Nomor 2. 47-69. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/3063.

Robbins, S. P. (2022). Organizational behavior 18th edition. Pearson Education Limited.

Sandra, R. (2021). Pengaruh lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan terhadap efektivitas pengelolaan keuangan daerah pada Organisasi Perangkat Daerah (OPD) Kabupaten Kuantan Singingi. Juhan Perak Vol.2 No.1, 493-544. https://ejournal.uniks.ac.id/index.php/PERAK/article/view/1277.

Saudi, M. S. (2018). The role of tax education in supply chain management: A case of Indonesian supply chain companies. Polish Journal of Management Studies, 18(2): 304-319. https://yadda.icm.edu.pl/baztech/element/bwmeta1.element.baztech-a9a27f5b-0f58-4aab-988e-4fefd635b61b/c/PJMS_2018_18_2_s_284-299_Saudi.pdf.

Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.

Ulorlo, G. (2025 ). Analisis pengaruh pengendalian intern, akuntabilitas dan transparansi terhadap kinerja keuangan pada Bpkad Kota Malang. Juremi: Jurnal Riset Ekonomi Vol.4 No.4. 1123-1254. https://bajangjournal.com/index.php/Juremi/article/view/9439.

Ulum, S. N. (2022). Peran sistem pengendalian internal dan good corporate governance dalam upaya pencegahan fraud. Jiakes Jurnal Ilmiah Akuntansi Vol 10 No 2. 886-891. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/1328.

Welly, W. (2021). Pengaruh sistem pengendalian intern pemerintah terhadap kinerja organisasi perangkat daerah di Provinsi Sumatera Selatan. Jurnal Media Wahana Ekonomika, Vol. 18No.1. 178-189. https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/5600/4855/1137.

Yori., Novika., & Panjaitan, F. (2023). Pengaruh sistem pengendalian internal terhadap kinerja karyawan pada PT. Enseval Putera Megatrading, Tbk Cabang Pangkal Pinang. Jurnal Ilmiah Niaga Bisnis Elektroni (JINBE), STIE-IBEKVol.3. No.1.334-356. https://e-jurnal.stie-ibek.ac.id/index.php/JINBE/article/view/297.