Pengaruh Pengawasan Internal terhadap Kinerja Pegawai di Perusahaan Daerah Air Minum (PDAM) Tirtasari Binjai

Abstract

Internal supervision is carried out to motivate employee performance so that employees can get the job done better and efforts to achieve predetermined goals in an organization. As is Internal control can avoid irregularities is not expected and internal control is carried out to improve performance employee. This study aims to determine the Effect of Supervision Internal on Employee Performance in Regional Drinking Water Companies (PDAM) Tirtasari Binjai. Thus, this study has two variables that will tested as follows: First, Internal Control (M Guy: 2002) suggests that in internal control there are five indicators namely Monitoring Environment, Risk Assessment, Information and Communication, Monitoring, Monitoring Activities. Second, Employee Performance has five indicators namely Productivity, Quality of Service, Responsiveness, Responsibility, Accountability (Dwiyanto (2006:51). The type of research used by researchers is associative withnusing a quantitative approach. This research approach method using simple linear regression with the help of the Statistical Program for Social Science (SPSS). The population that is the sample in this study is Tirtasari Binjai Regional Drinking Water Company (PDAM) employees total 54 person. Data collection using a questionnaire with random techniques sampling in Probability sampling. The results of this study produce a calculated t value of 6,630 > t table value of 1,675 and a significance level of 0.000 which is less than 0.05. Then research this has formed a simple linear regression equation that is Y = 2.144 + 0.385X which means that there is a positive influence between variables internal control and employee performance. Furthermore, based on test results determination it is known that the coefficient of determination (R Square) is 0.677. Based on the determination test between internal control and performance variables employees of the Tirtasari Binjai Regional Drinking Water Company (PDAM). the influence exerted between variables is 67.7%, meaning that it is still there 32.3% as a factor that influences outside of the research variables.