p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 4, No. 8, August 2023 http://jist.publikasiindonesia.id/
Doi : 10.59141/jist.v4i8.677 1071
THE EFFECT OF AWARDS, PAYROLL, AND PERFORMANCE
ALLOWANCES IN INTERNAL CONTROL (CASE STUDY: SOUTH
SUMATRA PROVINCIAL GOVERNMENT)
Henky Putrawan
Indo Global Mandiri University Palembang, Indonesia
Email: [email protected]
*Correspondence
ARTICLE INFO
ABSTRACT
Accepted
: 08-08-2023
Revised
: 13-08-2023
Approved
: 14-08-2023
Human resource development in government organizations is a vital
thing to be managed wisely and wisely, in line with the increasing
expectations and demands of the community for the quality of public
services. The purpose of this study is to analyze the effect of awards,
payroll, and performance allowances on internal control in the
organization of the Sumatra Province government Selatan. This
research uses the Quantitative Research method. The source of data
used in this study was using primary data obtained from questionnaires
distributed to the State Civil Apparatus (ASN) located at the Economic
Bureau of South Sumatra Province. Data analysis techniques in this
study are multiple regression linear analysis, Correlation Coefficient
(r), Determination Coefficient Analysis (R Square = R^2), and
hypothesis test. The results showed that the variables of performance,
salary, and performance allowances affected internal control by 82.3%
while the remaining 8.7% was caused by variables other than
independent variables in this study.
Keywords: appreciation;
Payroll; performance benefits;
internal control.
Attribution-ShareAlike 4.0 International
Introduction
The management of organizational human resources is an inseparable part of the
development of an organization (Wijaya, 2021). To change the direction and goals of
the organization, good human resources are needed, because these human resources will
be the designers, makers, and implementers of activities in achieving organizational
goals. Good HR management is needed by organizations (Della, 2021).
Human resource development in government organizations is a vital thing to be
managed wisely and wisely, in line with the increasing expectations and demands of the
community for the quality of public services (DEWI, 2022). Therefore, HR
development needs to be done wisely, gradually, and continuously so that the
relationship and role of each HR with other HR becomes more effective in realizing
organizational goals (Enisari, 2021). In exchange for these resources, government
organizations provide a series of awards. The award is one of the elements that can be
used or utilized by an organization to motivate trainees to make maximum contributions
(Indah, Rahmawati, & Andiani, 2019).
Payroll is a very important process to pay attention to because it is directly related
to the quality of work from an agency. The amount of salary reflects a measure of the
value of a person's performance because the salary has significance for government
Henky Putrawan
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1072
employees as individuals. Salary can be categorized as a right that gives authority to a
person or some specific people to demand that others give, do, or not do something. A
salary is a form of compensation given to employees periodically as a form of payment
for the work they do (Oktavia, 2021).
Performance allowance is income other than salary given to active employees
based on competence and performance. Thus, if this system can be implemented
effectively, it will have a positive impact on the organization because it will be able to
increase employee motivation to work and satisfaction for employees (Fibriyanti &
Wijaya, 2018). The problem occurs in whether this performance allowance system
increases the high contribution to employee motivation or not.
The reward system, payroll or performance allowance in an agency is not good, it
will cause an adverse symptom for the agency in the event of, for example, fictitious
salary payments or inappropriate performance benefits (Kawulur, Areros, & Pio, 2018).
South Sumatra Provincial Government employees from year to year awarding shows a
decrease. Awarding is intended to increase productivity and retain outstanding
employees to remain in the company. The provision of the Reward system is intended
as an encouragement for employees to work better and generate motivation so that they
can encourage better employee performance (Irawan, Anggraeny, & Arifin, 2020).
The phenomenon that occurs can utilize internal control to provide security for
assets from waste, fraud, and inefficiency of use as well as to increase the accuracy and
level of trust in financial statements in government agencies. The demands and needs of
the globalization era, the realization of good governance, efforts to recover national and
regional economies, and the restoration of good trust locally, nationally, and
internationally in the Indonesian government, require the government to take strategic
steps with internal control (Langi, Saerang, & Gerungai, 2019). Internal control is a
process carried out by the board of commissioners, management, and other personnel of
the entity designed to provide adequate assurance about the achievement of the
following three classes of objectives: effectiveness and efficiency of operations,
reliability of financial reporting, and compliance with applicable laws and regulations
(Professional Standards of Public Accountants, SA Section 319) (Mustopa, Y., Astuti,
M., &; Sukmasari, D., 2022).
Based on the description above, the author is interested in conducting research and
discussing these problems, so this research is given the title "The Effect of Awards,
Payroll and Performance Allowances in Internal Control (Case Study: South Sumatra
Provincial Government)".
Benefits This research is a means of developing science, especially HR
management in researching the effect of awards, payroll, and performance allowances
in internal control (Septianis, Mikial, & Tripermata, 2017). This research is also
expected to provide an understanding of the effect of internal control on awards,
payroll, and performance allowances in the South Sumatra Provincial Government. And
can be used as reference material to add insight, especially in research on the effect of
awards, payroll, and performance benefits in internal control.
The Effect Of Awards, Payroll, And Performance Allowances In Internal Control (Case Study:
South Sumatra Provincial Government)
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1073
The previous research that was used as a reference by researchers to conduct this
research is as follows:
Table 1
Previous Research
No
Heading
Researchers
Difference
1
The Effect of Internal Control
and Benefits on Employee
Performance at the Bandar
Lampung State Administrative
Court
Mustopa, Y.,
Astuti, M., &;
Sukmasari, D,
2022
1. Employee
Performance
Variables
2
The effect of the effectiveness
of internal controls and the
suitability of compensation on
fraud tendencies
Septiana, G., &
Prasetiyo, A.
(2021)
1. 1. Variable
Suitability of
Compensation
2. 2. Variable
Kecenderuanga
n Kecuranggan
3
The Effect of internal control,
motivation, compensation, and
leadership on employee
Performance
Puspitasari, A.
D., & Dahlia, L.
(2020)
1. 1. Motivational
Variables
2. 2. Variable
Compensation
3. Leadership
Variables
4. Employee
Performance
Variables
4
The Effect of Performance
Allowances, Leadership, and
Internal Supervision on
Employee Performance at the
Sorong State Islamic Institute
Randriany, S.,
Herningsih, H.,
& Matutu, A.
(2020)
1. 1. Leadership
Variables
2. Peawai
2.Performance
Variables
5
Influence of Management
Accounting System, System
Performance measurement,
reward system, and internal
control system on managerial
performance (empirical study
on Ptpn V Sei Galuh Garden)
Iqbal Alkarim
Nasution, I.
(2022)
1. 1. Management
Accounting
Variables
2. 2. Performance
Measurement
Variables
3. 3. Managerial
Performance
Variables
6
The effect of the
implementation of internal
control systems, information
technology systems, work
motivation, and reporting
accessibility on the quality of
financial statements Local
Government in Klaten
Regency (Case Study at the
Regional Financial
Management Agency of
Klaten Regency)
Alfin, S. (2021)
1. 1. Work
Motivation
2. 2. Report
Quality
3. 3. Reporting
Accessibility
4. Information
Technology
System
Henky Putrawan
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1074
Method
Research Sites
This research was conducted at the office of the South Sumatra Provincial
Government Office.
Research Time
The study was conducted from January 2023 to May 2023.
Research Methods
The research method carried out in this study is quantitative. Because it uses
quantitative research methods, the analysis techniques used are multiple linear
regression models, correlation coefficient calculations, determination coefficient
analysis, and hypotheses with a level of significance of 0.05 (5%).
Population
Population is a generalized area consisting of objects/subjects that have certain
quantities and characteristics determined by researchers to be studied from then drawn
conclusions. The population in this study is staff employees of the Economic Bureau of
South Sumatra Province in the period January 2022 to December 2022, with total data of
100 employees.
Data Collection Techniques
According to Rahmadi (2019), there are various data collection techniques:
Interview Techniques
The interview technique is a data collection technique through asking several
questions orally to the interviewee. In this study, interviews were conducted with staff
employees of the Economic Bureau to find information related to the research being
conducted.
Observation Techniques
Observation or observation means looking attentively. In the context of research,
observation is defined as ways of systematically recording behavior by seeing or
observing the behavior of individuals or groups studied directly. In this study,
observations were made by observing the work system of employees based on employee
history such as employee transition, employee salaries, and employee work track
records.
Questionnaire Technique
The questionnaire technique is a data collection technique in the form of a list of
questions that are arranged systematically for respondents to fill in. Questionnaires will
be made by representing each research variable such as Awards, Payroll, Performance
Allowances, and Internal Control.
Documentary Techniques
Documentary technique or also called documentation technique is a technique of
collecting research data through several documents (documented information) in the
form of written documents or recorded documents. Documentation is made by the
writing guidelines at Indo Global Mandiri University Master of Management program,
The Effect Of Awards, Payroll, And Performance Allowances In Internal Control (Case Study:
South Sumatra Provincial Government)
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1075
Faculty of Economics.
Survey Techniques
According to (Maulida, 2020), the survey method is a quantitative research
method used to obtain data that occurred in the past or present, about beliefs, opinions,
characteristics, and behavior of variable relationships and to test several hypotheses
about sociology and psychological variables from samples taken from certain
populations, data collection techniques with observations (interviews or questionnaires)
that are not in-depth, and research results tend to be generated. In this study, researchers
as the highest leaders, especially in the Economic Office of South Sumatra Province,
immediately conducted their survey assisted by staff employees to search for deeper
information in the research occupation.
Results and Discussion
1. Overview of the Research Object
The Economic Bureau has the main task of organizing the formulation of general
policies, administrative coordination of the implementation of the duties of the Regional
Apparatus, and administrative services in the economic sector, including water
resources, energy and mining, environment and forestry, food security, agriculture,
marine and fisheries, regional infrastructure, spatial planning, housing and settlements,
industry and trade, cooperatives and small businesses, and investment that become a
provincial authority, carrying out deconcentration duties and carrying out assistance
duties by their fields of duty based on the provisions of laws and regulations.
The Bureau of Economic and Development Administration as having the main
task of assisting the Economic and Development Assistant in preparing and
coordinating policy formulation, coordinating the implementation of Regional
Apparatus tasks, monitoring and evaluating policy implementation in the fields of
economic policy, natural resources, Regional Owned Enterprises, Regional Public
Service Agencies, and development administration.
1. Research Instrument Testing
Test the validity of researchers using the help of the SPSS program, with
measurement instruments in the form of questionnaires distributed to respondents. Each
question item will be tested using the SPSS program. The value of the table is the
value of the total number of samples subtracted by 2, and the number of the
progress of freedom (df) is obtained, then the value of the table is seen at the
distribution of values with a significance of 5%. In this study, n = 80 minus two, so n =
78, and the table from 78 is 0.185. Question items will be declared valid if the value of
recalculate> table. The following are the results of the validity test using the SPSS
program.
1. Awards (X_1)
From the results of the validity test on the Award variable (X_1), by utilizing the
SPSS program as a tool for analyzing data, and in the variable test on the Award
variable (X_1), the following results were obtained:
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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1076
Table 1
Hasil Uji Validitas Terhadap Variabel Penghargaan (X_1)
Item
𝑹
𝒉𝒊𝒕𝒖𝒏𝒈
𝑹
𝒕𝒂𝒃𝒆𝒍
Sig.
Keterangan
P1
0.203
0,185
0.00
Valid
P2
0.547
0,185
0.00
Valid
P3
0.202
0,185
0.00
Valid
(Sumber : Hasil Pengolahan Data, 2023)
Based on Table 1 above, it is obtained from all question items that the value of the
R_hitung > R_tabel thus the Award variable (X_1) with the question items that have
been tested can be stated that all question items from the Award variable (X_1) are
declared valid.
1. Payroll (X_2)
From the results of the validity test on the Payroll variable (X_2), by utilizing the
SPSS program as a tool for analyzing data, and in the variable test on the Payroll
variable (X_2) the following results were obtained:
Table 2
Results of Validity Test on Payroll Variables (X_2)
Item
𝑹
𝒉𝒊𝒕𝒖𝒏𝒈
𝑹
𝒕𝒂𝒃𝒆𝒍
Sig.
Information
PG1
0.248
0,185
0.00
Valid
PG2
0.583
0,185
0.00
Valid
PG3
0.564
0,185
0.00
Valid
PG4
0.556
0,185
0.00
Valid
PG5
0.266
0,185
0.00
Valid
PG6
0.287
0,185
0.00
Valid
PG7
0.508
0,185
0.00
Valid
PG8
0.614
0,185
0.00
Valid
PG9
0.252
0,185
0.00
Valid
PG10
0.227
0,185
0.00
Valid
PG11
0.367
0,185
0.00
Valid
PG12
0.467
0,185
0.00
Valid
PG13
0.292
0,185
0.00
Valid
(Source : Data Processing Results, 2023)
Based on Table 2 above, the results of all question items are obtained that the
value of the R_hitung > R_tabel thus the Payroll variable (X_2) with the question item
that has been tested can be stated that all question items from the Payroll variable (X_2)
are declared Valid.
2. Performance Allowance (X_3)
From the results of the validity test on the Performance Allowance (X_3) variable,
by utilizing the SPSS program as a data analysis tool, and on the variable test on the
Performance Allowance (X_3) variable, the following results were obtained:
The Effect Of Awards, Payroll, And Performance Allowances In Internal Control (Case Study:
South Sumatra Provincial Government)
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1077
Table 3
Results of Validity Test on Performance Allowance (X_3) Variables
Item
𝑹
𝒉𝒊𝒕𝒖𝒏𝒈
𝑹
𝒕𝒂𝒃𝒆𝒍
Sig.
Information
TK1
0.245
0,185
0.00
Valid
TK2
0.356
0,185
0.00
Valid
TK3
0.352
0,185
0.00
Valid
TK4
0.209
0,185
0.00
Valid
TK5
0.233
0,185
0.00
Valid
Based on Table 3 above, it is obtained from all question items that the value of the
R_hitung > R_tabel thus the Performance Allowance (X_3) variable with the question
items that have been tested can be stated that all question items from the Performance
Allowance (X_3) variable are declared valid.
3. Internal Control (Y)
From the results of the validity test on the Internal Control variable (Y), by
utilizing the SPSS program as a tool for analyzing data, and on the variable test on the
Internal Control variable (Y) the following results were obtained:
Table 4
Validity Test Results of Internal Control Variables (Y)
Item
𝑹
𝒉𝒊𝒕𝒖𝒏𝒈
𝑹
𝒕𝒂𝒃𝒆𝒍
Sig.
Information
PI1
0.283
0,185
0.00
Valid
PI2
0.398
0,185
0.00
Valid
PI3
0.459
0,185
0.00
Valid
PI4
0.334
0,185
0.00
Valid
PI5
0.546
0,185
0.00
Valid
PI6
0.294
0,185
0.00
Valid
PI7
0.391
0,185
0.00
Valid
PI8
0.249
0,185
0.00
Valid
PI9
0.314
0,185
0.00
Valid
PI10
0.490
0,185
0.00
Valid
PI11
0.219
0,185
0.00
Valid
PI12
0.312
0,185
0.00
Valid
PI13
0.306
0,185
0.00
Valid
(Source : Data Processing Results, 2023)
Based on Table 4 above, it is obtained from all question items that the value of the
R_hitung > R_tabel thus the Internal Control variable (Y) with the question items that
have been tested can be stated that all question items from the Internal Control variable
(Y) are declared valid.
2. Variable Description
This descriptive statistic is used as a basis to describe the tendency of
respondents' answers from each variable, both regarding rewards, payroll, performance
allowances to internal assumptions.
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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1078
a. Appreciation
The instrument used to measure awards consists of 3 questions, each of which
has five alternative answers with a score range of 1-5. The lowest expectation score is 3
while the highest total expectation score is 15. Based on the total expected score, the
score interval of each class or level can be determined which describes the award
consisting of five levels, namely strongly agree, agree, disagree, disagree, strongly
disagree.
Award data collected from 80 respondents quantitatively shows that the
minimum score obtained is 3 and the maximum total score is 15. The range of the
maximum possible score is 15-3= 12. The class interval is five, then the width of the
interval class is 12:5 = 2.
The data from the award questionnaire are presented in the table as follows:
Table 5
Deskripsi Variable Penghargaan
No
Criterion
Interval
Sum
Presentation
1
Very Agree
13-15
1
1%
2
Agree
11-12
35
44%
3
Less Agree
8-10
30
38%
4
Disagree
6-7
14
18%
5
Very Disagree
4-5
0
0%
Total
80
100%
Based on the data in table 5 shows that the level of appreciation of respondents
can be obtained data 1% or 1 respondent obtained the level of appreciation with the
criteria of strongly agreeing, and 44% or 35 respondents with criteria agreeing and 38%
or 30 respondents with criteria disagree and 18% or 14 respondents criteria disagree and
finally 0% or 0 respondents criteria strongly disagree. The results of this study show
that the tendency of most respondents to obtain an award level set with approval
criteria, so it can be said that awards with agree criteria.
The Effect Of Awards, Payroll, And Performance Allowances In Internal Control (Case Study:
South Sumatra Provincial Government)
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1079
Figure 1 Award Variable Description Graph
b. Payroll
The instrument used to measure payroll consists of 13 questions, each of which
has five alternative answers with a score range of 1-5. The lowest expectation score is
13 while the highest total expectation score is 65. Based on the total expected score, the
score interval for each class or level can be determined which describes payroll
consisting of five levels, namely strongly agree, agree, disagree, disagree, strongly
disagree.
Payroll data collected from 80 respondents quantitatively shows that the minimum
score obtained is 13 and the maximum total score is 65. The range of the maximum
possible score is 65-13= 52. The class interval is five, then the width of the interval
class is 52:5 = 10.
The data from the payroll questionnaire are presented in the table as follows:
Table 6
Deskripsi Variable Penghargaan
No
Criterion
Interval
Sum
Presentation
1
Very Agree
41-52
1
1%
2
Agree
30-42
49
61%
3
Less Agree
21-32
15
19%
4
Disagree
11-22
15
19%
5
Very Disagree
1-12
0
0%
Total
80
100%
Based on the data in the table above, it shows that the payroll level of respondents
can be obtained data 1% or 1 respondent obtained a payroll level with very agreeable
criteria, and 61% or 49 respondents with agreed criteria and 19% or 15 respondents with
less agree criteria and 19% or 15 respondents disagree criteria and finally 0% or 0
responses strongly disagree criteria. The results of this study show that the tendency of
Henky Putrawan
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1080
most respondents to obtain a payroll level set with agreed criteria, so it can be said that
payroll with agreed criteria.
Figure 2 Payroll Variable Description Graph
4. Classic Assumption Test Results
A multiple regression model can be called a good model if it meets the BLUE
(Best Linear Unbiased Estimator) Criteria. BLUE can be achieved when it meets the
Classical Assumptions. There are at least five assumption tests that must be carried out
on a regression model, In this study will be discussed four classical assumptions
including the Normality Test, Multicollinearity Test and Heteroscedasticity Test.
1. Normality Test
The normalization test was used to see whether the residual value in this study
was normally or abnormally distributed. In this study, normalization tests were carried
out by utilizing the SPSS program. The basic concept of Kolmogorov Smirnov's
normality test is to compare the distribution of data (to be tested for normality) with the
standard normal distribution. The standard normal distribution is data that has been
transformed into a Z-Score and assumed to be normal. The normalization test can be
seen in table 7.
Table 7
Normality Test Results
Total
N
80
NormalParameters
𝑎.𝑏
Mean
,0000000
Std.Deviation
3,11118457
Most Extreme Differences
Absolute
,168
Positive
,168
Negative
-,106
The Effect Of Awards, Payroll, And Performance Allowances In Internal Control (Case Study:
South Sumatra Provincial Government)
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1081
Test Statistic
,168
Asymp. Sig. (2-tailed)
,206
c
From the normality test results in Table 7 above based on the One Simple
Kolmogorov-Smirnov test. The SIG is 0.206, the data will have a normal distribution if
p > 0.05. From the results of the normality test that the sig value is 0.206 which means
greater than 0.05, it can be concluded that the distribution of data is normal. Tests were
also performed in the analysis of P-P Plot of regression standardized Residual graphs as
Figure 3 below.
Figure 3 Graph P Plot regression standardized residual
Based on the Histogram Plot in Figure 3 above, it was decided that this normally
distributed residual can be seen at the point where the circle is docked and squeezed into
the diagonal line, not deviating to the right or left.
2. The Effect of Rewards on Internal Control
From the results of the hypothesis obtained in this study, it can be concluded, that
in the analysis of the hypothesis using the T test, the results of the variable Award
(X_1), have a value of t_hitung 1,273 with a Sig value of 0.023, then this hypothesis is
rejected. This means that there is a positive and significant influence of the Reward
variable (X_1) on the Internal Control variable (Y).
According to Shield (2020), Reward or reward can be something tangible or
intangible that organizations give to employees either intentionally or unintentionally as
rewards or potential employees or contributions to good work and for employees who
apply positive values as satisfaction of certain needs. From the results of the above
hypothesis with the theory developed, awards are very influential to reward employees
for good work or contribution.
Based on the explanation above, staff employees of the South Sumatra Provincial
Government Office, especially the Economic Bureau, always consider Awards, this is in
line with research (Nengsi, 2021), that there is a positive and significant influence of the
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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1082
Reward system on Managerial Performance at the PUPR Office of Solo Regency,
explaining that the higher the reward system, the managerial performance will increase.
As a result, the conclusion of the relationship analysis of Respect to Internal Control
that with appreciation can provide encouragement and motivation for work that has
been done well.
5. The Effect of Payroll on Internal Control
From the results of the hypothesis obtained in this study, it can be concluded, that
in the analysis of the hypothesis using the T test, the results of the Payroll variable have
a value of t_hitung 2,479 with a Sig value of 0.002, then this hypothesis is accepted.
This means that there is a positive and significant influence of Payroll variables (X_2),
on Internal Control variables (Y).
According to Kadarsiman (2019), salary is one of the reasons for a person to work
and is even the main reason and the most important reason for achievement, self-
development, and self-actualization. From the results of the hypothesis above, salary is
certainly very influential on the company's internal control, with employee salaries can
provide the best potential of themselves to the company.
Based on the explanation above, the staff of employees of the South Sumatra
Provincial Government Office, especially the Economic Bureau, expect a payroll
system that is in accordance with the level and position, in line with research by
Purwanty, S. (2020), which states that the payroll accounting information system has a
positive and significant influence on the effectiveness of internal control over the
payment of salaries of PT. Pos Indonesia (Persero) Makassar city center. It can also be
concluded that if salaries increase, it will improve employee performance.
6. Effect of Performance Allowances on Internal Control
From the results of the hypothesis obtained in this study, it can be concluded, that
in the analysis of the hypothesis using the T test, the results of the Payroll variable
(X_3), have a value of t_hitung 2,091 with a Sig value of 0.038, then this hypothesis is
rejected. This means that there is a positive and significant influence of the Performance
Allowance (X_3) variable on the Internal Control variable (Y).
According to Handoko in (Endang, 2019) benefits are additional compensation
that aims to bind employees to continue working for the company. Based on the above
hypothesis, performance allowances are very influential on internal control in the
company because they can provide encouragement or motivation to employees in
improving performance.
Based on the explanation above, Performance Allowance (X_3), is an important
option for employees considering that the greater the provision of Performance
Allowance, the greater employee morale, in line with research (Randriany, Herningsih,
&; Matutu, 2020) which states that performance allowances have a significant positive
effect on employee performance or internal control at the State Islamic Institute (IAIN)
Sorong. This means that the higher the performance allowance obtained also encourages
the improvement of employee performance or internal control. Performance Allowance
is one of the motivations so that employees continue to maintain good performance.
The Effect Of Awards, Payroll, And Performance Allowances In Internal Control (Case Study:
South Sumatra Provincial Government)
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1083
Conclusion
Based on the results of the research that has been done, several conclusions can be
drawn on the formulation of the problem and the purpose of the research. The analysis
results of the T test show that each independent variable, namely Reward (X_1), Payroll
(X_2), and Performance Allowance (X_3), has a significant effect on the dependent
variable, namely Internal Control (Y). This can be seen from the significance value (sig)
which is smaller than the significance level (α=0.05) which indicates rejection of the
null hypothesis (H0) and acceptance of the alternative hypothesis (H1). Furthermore,
the results of the F test show that simultaneously, the variables Reward (X_1), Payroll
(X_2), and Performance Allowance (X_3) together affect Internal Control (Y) and these
influences are also significant.
Thus, it can be concluded that the variables of Reward (X_1), Payroll (X_2), and
Performance Allowance (X_3) play an important role in improving Internal Control (Y)
individually and together. The results of this study make an important contribution in
understanding the factors that influence Internal Control in the context of the research
conducted.
Henky Putrawan
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 8, August 2023 1084
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