Pengaruh Pengendalian Intern dan Self-Efficacy terhadap Kinerja pada Masa Bekerja secara Online

Haryanto Haryanto, Amelia Setiawan

Abstract


Perubahan lingkungan menuntut organisasi untuk selalu berubah mengikuti perkembangan tersebut agar dapat tetap bersaing. Proses adaptasi tersebut didukung oleh kesediaan karyawan untuk beradaptasi yang dipengaruhi oleh self-efficacy, yaitu keyakinan karyawan akan kemampuan dirinya. Tujuan penelitian ini adalah untuk mengamati pengaruh persepsi karyawan tentang penerapan pengendalian intern di perusahaan dan juga self-efficacy terhadap kinerja karyawan pada masa bekerja dari rumah. Penelitian ini dilakukan dengan design survei cross-sectional. Data yang telah masuk tabulasi kemudian diolah dengan model persamaan struktural. Berdasarkan hasil pengolahan statistik, ditemukan bahwa lingkungan pengendalian perusahaan berpengaruh positif terhadap komponen penilaian risiko, aktivitas pengendalian serta informasi dan komunikasi dan juga berpengaruh positif terhadap self-efficacy karyawan perusahaan. Komponen pemantauan pada pengendalian intern perusahaan berpengaruh positif terhadap komponen pengendalian intern lainnya. Penilaian risiko, aktivitas pengendalian, serta informasi dan komunikasi berpengaruh positif terhadap kinerja karyawan. Dan self-efficacy berpengaruh terhadap kepatuhan karyawan.

Keywords


Internal Control, Self-efficacy, Work from home, lingkungan pengendalian

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References


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DOI: https://doi.org/10.17509/jrak.v10i1.34184

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