PENGARUH PENGENDALIAN INTERN, KEPATUHAN DAN KOMPENSASI MANAJEMEN TERHADAP PERILAKU ETIS KARYAWAN (STUDI KASUS PADA PT ENSEVAL PUTERA MEGATRADING TBK PUSAT)
DOI:
https://doi.org/10.54964/satyamandiri.v2i1.295Keywords:
Internal Control, Compliance, Compensation Management, Ethical BehaviorAbstract
This study aims to determine the effect of internal control, compliance, compensation management to ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk. This study uses primary data obtained from questionnaires to the respondents. The sampling method used is purposive sampling and data that meet the criteria are as many as 60 samples. Multiple linear analysis is a technique of data analysis used in this study. The results obtained showed that partial internal control does not affect the ethical behavior of employees, compliance affect the ethical behavior of employees and management compensation does not affect the ethical behavior does not affect the ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk.
References
Arens, Alvin A. et al. (2008). Auditing Pendekatan Terpadu, Salemba Empat, Jakarta.
Dasaratha V.Rama dan Federick L.Jones. (2009). Sistem Informasi Akuntansi Buku 1. Salemba Empat, Jakarta.
Hesti Arlich Arifiyani. 2012, Pengaruh Pengendalian Intern, Kepatuhan Dan Kompensasi Manajemen Terhadap Perilaku Etis Karyawan, Jurnal Nominal, Volume I, No I Tahun 2012.
Imam Ghozali. 2013, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi, Badan Penerbit Universitas Diponegoro, Semarang.
John M Ivanncevich et.al (2009). Perilaku dan Manjemen Organisasi Edisi 7 Jilid 2, Erlangga, Jakarta.
Krismiaji. (2010). Sistem Informasi Akuntansi Edisi 3. Unit Penerbit dan Percetakan STIM YKPN, Yogyakarta.
Mardi, (2011). Sistem Informasi Akuntasi, Ghalia Indonesia, Bogor.
Mutiara S. Panggabean (2004). Manajemen Sumber daya Manusia, Edisi 2, Ghalia Indonesia, Jakarta.
Ricky Griffin dan Ronald J. Ebert. (2006). Bisnis Edisi Kedelapan, Erlangga, Jakarta.
Sjafri Mangkuprawira (2011). Manajemen Sumber Daya Manusia Strategik, Ghalia Indonesia, Bogor.
Siti Al Fajar dan Tri Heru. (2015). Manajemen Sumberdaya Manusia. Unit Penerbit dan Percetakan STIM YKPN, Yogyakarta.
Sukrisno Agoes dan Jan Hoesada. (2009). Bunga Rampai Auditing, Salemba Empat, Jakarta.
Sukrisno Agoes. (2012). Auditing Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Salemba Empat, Jakarta.
Thomas Sumarsan. (2010). Sistem Pengendalian Manajemen,Indeks, Jakarta.
V. Wiratna Sujarweni. (2015). SPSS Untuk Penelitian. Pustaka Baru Press, Yogyakarta.
Valery G Kumaat. (2011). Internal Audit, Erlangga, Jakarta.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
