Nirmala, Beelquis (2026) PENGARUH BUDAYA ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MODERASI PADA PT. SOUTHEAST ASIA PIPE INDUSTRIES (SEAPI). Diploma thesis, UIN RADEN INTAN LAMPUNG.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi dan pengendalian internal terhadap kinerja karyawan dengan motivasi kerja sebagai variabel moderasi pada PT. Southeast Asia Pipe Industries (SEAPI). Penelitian menggunakan pendekatan kuantitatif dengan metode Partial Least Square (PLS). Data diperoleh melalui penyebaran kuesioner kepada karyawan PT. SEAPI sebagai responden penelitian. Hasil penelitian menunjukkan bahwa budaya organisasi dan pengendalian internal berpengaruh positif dan signifikan terhadap kinerja karyawan. Semakin baik penerapan budaya organisasi dan sistem pengendalian internal dalam perusahaan, maka semakin meningkat pula kinerja karyawan. Penelitian ini juga menemukan bahwa motivasi kerja mampu memoderasi hubungan antara budaya organisasi dan kinerja karyawan dengan arah hubungan negatif. Artinya, ketika motivasi kerja karyawan tinggi, pengaruh budaya organisasi terhadap kinerja cenderung melemah karena karyawan lebih terdorong oleh motivasi internal dalam bekerja. Sementara itu, motivasi kerja tidak terbukti memoderasi hubungan antara pengendalian internal dan kinerja karyawan. Secara keseluruhan, penelitian ini menunjukkan bahwa budaya organisasi, pengendalian internal, dan motivasi kerja memiliki peran penting dalam mendukung peningkatan kinerja karyawan pada PT. SEAPI. Temuan penelitian diharapkan dapat menjadi bahan evaluasi dan pertimbangan bagi perusahaan dalam mengembangkan strategi pengelolaan sumber daya manusia yang lebih efektif. Kata Kunci: Budaya Organisasi, Pengendalian Internal, Motivasi Kerja, Kinerja Karyawan. ABSTRACT This study aims to analyze the influence of organizational culture and internal control on employee performance, with work motivation serving as a moderating variable at PT. Southeast Asia Pipe Industries (SEAPI). The research employed a quantitative approach using the Partial Least Square (PLS) method. Data were collected through questionnaires distributed to employees of PT. SEAPI as the research respondents. The results indicate that organizational culture and internal control have a positive and significant effect on employee performance. The stronger the implementation of organizational culture and internal control systems within the company, the higher the employee performance achieved. The study also reveals that work motivation moderates the relationship between organizational culture and employee performance in a negative direction. This means that when employees have high work motivation, the influence of organizational culture on performance tends to weaken because employees are more driven by their internal motivation. Meanwhile, work motivation was not proven to moderate the relationship between internal control and employee performance. Overall, this study demonstrates that organizational culture, internal control, and work motivation play important roles in improving employee performance at PT. SEAPI. The findings are expected to provide valuable insights for the company in developing more effective human resource management strategies . Keywords: Organizational Culture, Internal Control, Work Motivation, Employee Performance.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | Konsentrasi Akuntansi Syariah |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Konsentrasi Akuntansi Syariah |
| Depositing User: | LAYANAN PERPUSTAKAAN UINRIL REFERENSI |
| Date Deposited: | 15 Jul 2026 08:12 |
| Last Modified: | 15 Jul 2026 08:12 |
| URI: | https://repository.radenintan.ac.id/id/eprint/44967 |
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