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Pengaruh Kepatuhan Pengendalian Internal terhadap Perilaku Etis Karyawan dalam Sistem Penggajian

Year: 2024

Type: article

Abstract: This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

Source: Akuntansi dan Ekonomi Pajak

DOI: 10.61132/aeppg.v1i4.498

Authors: Marlina Kristanti, Henrikus Herdi, Wihelmina Maryetha Yulia Jaeng

Institution: Universitas Nusa Nipa Maumere

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4404403908

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