Pengaruh Pengendalian Intern Dan Gaya Kepemimpinan Terhadap Kinerja Pegawai Dengan Menggunakan Lingkungan Kerja Sebagai Variabel Intervening

ABSTRACT
This study aims to test and analyze the influence between 4 (four) variables, namely
internal control variables, leadership style, work environment and employee performance
and test intervening variables as mediating variables between independent variables and
dependent variables. This type of research is quantitative research. This research was
conducted at the Palu State Treasury Service Office. Sampling using saturated sampling
method (census) where the sample taken is the same as the population. Respondents were
34 respondents. The data were obtained by distributing questionnaires and then analyzed
using path analysis regression tests and hypothesis testing using the SPSS IBM version
25.0 program. The results of this study indicate that internal control, leadership style and
work environment have a positive and significant effect on employee performance, and
the work environment is able to mediate the effect of leadership style on employee
performance. The results of this study can provide policy recommendations to the
government or other related agencies regarding the importance of effective internal
control and good leadership style. In addition, this study can emphasize the importance of
creating a conducive work environment to improve employee performance.
Keywords: internal control, leadership style, employee performance, work environment.