Pengaruh Implementasi Sistem Pengendalian Internal terhadap Kinerja Pegawai di UPT Wilayah IV Badan Pengelola Pajak dan Retribusi Daerah Kecamatan Medan Barat

Abstract

The implementation of an internal control system is a policy and procedure designed to provide management with reasonable assurance that the company has achieved its goals and objectives. The implementation of an internal control system in a company is very important, because the bigger the company, the higher the level of employee performance in the company. This study aims to determine the effect of the implementation of an internal control system on employee performance in UPT Region IV of the Regional Tax and Retribution Management Agency of Medan Barat District. This research method uses a quantitative method. Data collection was carried out by distributing questionnaires using a total sampling technique as many as 56 employees at UPT Region IV of the Regional Tax and Retribution Management Agency, West Medan District. The data analysis method used is simple linear regression analysis with the help of SPSS 26 statistical software. The results of this study indicate that the implementation of the internal control system has a positive and significant effect on employee performance at UPT Region IV of the Regional Tax and Retribution Management Agency, West Medan District, based on the regression coefficient value of the implementation of the internal control system has a coefficient of 0.904 with a positive value, with tcount> ttable (12.410> 1.674) and a significant level of 0.000 <0.05. This means that if the implementation of the internal control system increases, employee performance will also increase. Based on the partial test (t-test), the implementation of the internal control system has a positive and significant effect on employee performance. The statement on the implementation of the internal control system received an agreeing response from respondents. This shows that if you want to improve employee performance, you must improve the implementation of the internal control system to help improve employee performance.