THE EFFECT OF INTERNAL CONTROL AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE USING THE WORK ENVIRONMENT AS INTERVENING VARIABLES
Keywords:
Internal Control, Leadership Style, Employee Performance, Work EnvironmentAbstract
This study aims to (1) test and analyze the effect of internal control on employee performance, (2) test and analyze the effect of leadership style on employee performance, (3) test and analyze the effect of work environment on employee performance, (4) test and analyze the effect of leadership style on work environment, (5) test and analyze the work environment mediates the effect of leadership style on employee performance. This research was conducted at the Palu State Treasury Service Office. This research uses a quantitative approach, using primary data in the form of a questionnaire. The population used in this study were all employees of the Palu State Treasury Service Office, totaling 34 employees. The sampling method used was saturated sampling method (census) where the sample taken was the same as the existing population of 34 employees of KPPN Palu. The analysis technique used is Path Analysis and hypothesis testing using the SPSS for windows version 25.0 program. The results show that internal control has a positive and significant effect on employee performance, leadership style has a positive and significant effect on employee performance, work environment has a positive and significant effect on employee performance, leadership style has a positive and significant effect on the work environment, and the work environment mediates the effect of leadership style on performance.