PENGARUH SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA

Abstract

This research aims to analyze the influence of internal control, organizational commitment, and Good Corporate
Governance on performance at the UPTD 5 Regional Financial Management and Tax Agency of Surabaya. This
research use quantitative method, data collection is done by using documentation technique using primary data
obtained through questionnaire consisting of 140 questionnaires. Of the 140 questionnaires sent to employees
from the Head Office to staff level, only 71.43% percent or 100 returned questionnaires. And the four variables
have a validity level of 0.70 - 0.95 and a reliability level of 0.76 - 0.94. The analysis results with SEM PLS
shows that internal control variable, organizational commitment, good corporate governance have an influence
on performance with correlation coefficient respectively 0.349, 0.127, 0.392, with R-Square value of 0.55712 or
55.7% that independent variable explain the performance, as much as 44.3 % influenced by other variables. So it
can be concluded that varibles internal control and good corporate governance have a positive and significant
influence towards employee performance. Varibel organizational commitment have a positive but not significant
influence towards employee perfomance.
Keywords: Internal control, organizational commitment, good corporate covernance, employee performance.