Pengaruh Sistem Pengendalian Intern, Kepatuhan, Kompensasi Manajemen, Motivasi Kerja, dan Pemberian Tambahan Penghasilan Bersyarat (TPB) Terhadap Perilaku Etis Pegawai (Studi Kasus pada Sekretariat DPRD Kota Binjai)

Abstract

This study aims to analyze the influence of internal control systems, compliance, management compensation, work motivation, and provision of conditional additional income on the ethical behavior of employees of the Binjai DPRD Secretariat. The population of this study were employees who were at the Secretariat of the DPRD Kota Binjai, totaling 65 people. This research is a correlation or relationship study, with the unit of analysis studied being employees who work at the Binjai City DPRD Secretariat office with a total sample of 33 employees and using primary data obtained through questionnaires. The questionnaire was tested for validity and reliability before testing the research data. The test equipment used in this study uses the classical assumption test which includes the linearity heteroscedasticity normality test and the linearity test. The data analysis method used is multiple linear regression analysis using the SPSS 26 statistical analysis tool. After testing the data, the results of this study were obtained which proved that partially the internal control system, and conditional additional income (tpb) had a positive and significant effect on employee ethical behavior. Meanwhile, management compliance and compensation have a positive but not significant effect on employee ethical behavior. Simultaneously internal control, compliance, management compensation, work motivation and provision of additional conditional income (tpb) have a simultaneous and significant influence on employee ethical behavior.