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PENGARUH KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI

Authors: Reza Prasetyo; Ni Made Artini; Dhenok Darwanti; Tatyana Tatyana;

PENGARUH KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI

Abstract

This study aims to examine the effect of financial compensation and non-financial compensation on the performance of accounting department employees in the Controller Function of the Finance Directorate of PT Pertamina Hulu Energi. The research data was collected through primary data, in the form of questionnaires distributed directly to respondents. Data collection was conducted using purposive sampling. The population and sample in this study were 45 accounting department employees at PT Pertamina Hulu Energi who met the sample characteristics. The results of the study indicate that financial compensation has a positive and significant effect on the performance of accounting department employees, non-financial compensation has a positive and significant effect on the performance of accounting department employees, and financial and non-financial compensation simultaneously have a positive and significant effect on the performance of accounting department employees. Penelitian ini bertujuan untuk menguji pengaruh kompensasi finansial dan kompensasi non finansial terhadap kinerja karyawan bagian akuntansi pada Fungsi Controller Direktorat Keuangan PT Pertamina Hulu Energi. Data penelitian didapat dari data primer berupa kuesioner yang didistribusikan secara langsung kepada responden. Teknik pengumpulan data dilakukan dengan menggunakan purposive sampling. Populasi dan sampel dalam penelitian ini adalah karyawan bagian akuntansi di PT Pertamina Hulu Energi sebanyak 45 responden yang sudah memenuhi karakteristik sampel. Hasil penelitian menunjukan bahwa kompensasi finansial berpengaruh positif dan signifikan terhadap kinerja karyawan bagian akuntansi, kompensasi non finansial berpengaruh positif dan signifikan terhadap kinerja karyawan bagian akuntansi, kompensasi finansial dan non finansial secara bersamaan berpengaruh positif dan signifikan terhadap kinerja karyawan Bagian akuntansi

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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