accounting understanding has a significant influence on the performance of employee accounting section

Oct 13, 2025 by talynt.org 31 views

The Impact of Compensation, Motivation, Organizational Commitment, and Accounting Understanding on Employee Performance in the Accounting Section at PT. Pertamina (Persero) Region I Medan, North Sumatra

Introduction

The performance of employees in the accounting section of PT. Pertamina (Persero) Region I Medan, North Sumatra, is a crucial factor in determining the overall success of the company. In this study, we aim to investigate the effect of compensation, motivation, organizational commitment, and accounting understanding on employee performance in the accounting section. The findings of this research will provide valuable insights for PT. Pertamina (Persero) to improve employee performance and achieve its overall goals.

Methodology

This study uses primary data collected through a questionnaire, with a sample size of 35 employees in the accounting section. The independent variables in this study are compensation, motivation, organizational commitment, and accounting understanding (X), while the dependent variable is employee performance (Y). The data analysis was carried out using multiple regression methods.

Results

The results of this study show that compensation, motivation, and organizational commitment have no significant effect on employee performance in the accounting department. However, accounting understanding has a significant influence on the performance of employee accounting section. These findings indicate that internal factors such as compensation, motivation, and organizational commitment, which are often considered a key factor in improving employee performance, do not have a significant effect on employee performance in the accounting department at PT. Pertamina (Persero) Region I Medan.

Deeper Analysis

Several factors may contribute to the lack of significant effect of compensation, motivation, and organizational commitment on employee performance in the accounting department. These factors include:

*** Compensation system that has been structured and fair: *** PT. Pertamina (Persero) is known to have a structured and fair compensation system, so it might not be a distinguishing factor in employee motivation and performance. *** High intrinsic motivation: *** Employees of the Accounting Section at PT. Pertamina (Persero) may have high intrinsic motivation, namely a sense of responsibility and desire to contribute to the company, which exceeds the influence of external factors such as compensation. *** Organizational commitment that has been strongly embedded: *** Employees at PT. Pertamina (Persero) has a high sense of loyalty and commitment to the company, so that this factor may have become a strong basis in carrying out their duties and responsibilities.

On the other hand, accounting understanding has a significant influence on employee performance. This shows that expertise and knowledge in the field of accounting are very important in supporting the performance of the accounting employees. Employees who have good accounting understanding will be easier to carry out their tasks, such as:

Record and analyze financial transactions accurately:* Strong accounting understanding allows employees to record and analyze financial transactions accurately, so that the financial information produced can be relied upon and beneficial for decision making. Making proper and accurate financial statements:* Good accounting understanding allows employees to make proper and accurate financial statements, which are important to meet accounting and regulatory standards and to provide transparent information to stakeholders. Contributes to decision making: Employees who have a good understanding of accounting can make a more effective contribution in decision making that impact the company's performance.

Recommendations

Based on the findings of this research, here are some recommendations that can be considered:

Improving Competency Development Program: PT. Pertamina (Persero) needs to continue to improve the competency development program of employee accounting, especially in terms of understanding accounting and its application in practice. Strengthening organizational culture that supports performance: Organizational culture that supports performance, such as the culture of professionalism, accountability, and enthusiasm for learning, can further motivate employees to improve their performance. Building an appreciation and recognition system: Although compensation has been well structured, specific awards and recognition systems for employee performance in the accounting department can be an additional motivator.

By applying the recommendations above, PT. Pertamina (Persero) can further improve employee performance in the accounting department and support the achievement of overall company goals.

Conclusion

In conclusion, this study provides valuable insights into the factors that influence employee performance in the accounting section at PT. Pertamina (Persero) Region I Medan, North Sumatra. The findings of this study show that accounting understanding has a significant influence on employee performance, while compensation, motivation, and organizational commitment do not have a significant effect. By improving the competency development program, strengthening organizational culture, and building an appreciation and recognition system, PT. Pertamina (Persero) can further improve employee performance and achieve its overall goals.

Limitations

This study has several limitations that should be noted. Firstly, the sample size of 35 employees may not be representative of the entire accounting section at PT. Pertamina (Persero) Region I Medan, North Sumatra. Secondly, the study only investigates the effect of compensation, motivation, organizational commitment, and accounting understanding on employee performance, and does not consider other factors that may influence employee performance.

Future Research Directions

Future research should aim to investigate the effect of other factors on employee performance in the accounting section, such as leadership style, job satisfaction, and work-life balance. Additionally, future research should aim to investigate the impact of employee performance on the overall success of the company.

References

This study does not have any references.

Appendix

This study does not have any appendix.
Frequently Asked Questions (FAQs) about the Effects of Compensation, Motivation, Organizational Commitment, and Accounting Understanding on Employee Performance in the Accounting Section at PT. Pertamina (Persero) Region I Medan, North Sumatra

Q: What is the main objective of this study? A: The main objective of this study is to investigate the effect of compensation, motivation, organizational commitment, and accounting understanding on employee performance in the accounting section at PT. Pertamina (Persero) Region I Medan, North Sumatra.

Q: What are the independent variables in this study? A: The independent variables in this study are compensation, motivation, organizational commitment, and accounting understanding (X).

Q: What is the dependent variable in this study? A: The dependent variable in this study is employee performance (Y).

Q: What are the findings of this study? A: The findings of this study show that compensation, motivation, and organizational commitment have no significant effect on employee performance in the accounting department, while accounting understanding has a significant influence on employee performance.

Q: What are the possible reasons for the lack of significant effect of compensation, motivation, and organizational commitment on employee performance? A: The possible reasons for the lack of significant effect of compensation, motivation, and organizational commitment on employee performance include a structured and fair compensation system, high intrinsic motivation, and strong organizational commitment.

Q: What are the implications of the findings of this study? A: The implications of the findings of this study are that PT. Pertamina (Persero) should focus on improving the competency development program of employee accounting, strengthening organizational culture that supports performance, and building an appreciation and recognition system.

Q: What are the limitations of this study? A: The limitations of this study include a small sample size and the fact that it only investigates the effect of compensation, motivation, organizational commitment, and accounting understanding on employee performance.

Q: What are the future research directions? A: The future research directions include investigating the effect of other factors on employee performance in the accounting section, such as leadership style, job satisfaction, and work-life balance, and investigating the impact of employee performance on the overall success of the company.

Q: What are the recommendations for PT. Pertamina (Persero)? A: The recommendations for PT. Pertamina (Persero) include improving the competency development program of employee accounting, strengthening organizational culture that supports performance, and building an appreciation and recognition system.

Q: What are the benefits of this study? A: The benefits of this study include providing valuable insights into the factors that influence employee performance in the accounting section at PT. Pertamina (Persero) Region I Medan, North Sumatra, and providing recommendations for improving employee performance and achieving overall company goals.

Q: What are the implications for practice? A: The implications for practice include the need for organizations to focus on improving the competency development program of employee accounting, strengthening organizational culture that supports performance, and building an appreciation and recognition system.

Q: What are the implications for future research? A: The implications for future research include the need to investigate the effect of other factors on employee performance in the accounting section, such as leadership style, job satisfaction, and work-life balance, and investigating the impact of employee performance on the overall success of the company.

Q: What are the limitations of the study in terms of generalizability? A: The limitations of the study in terms of generalizability include the fact that the study was conducted in a specific organization and may not be generalizable to other organizations.

Q: What are the implications for policy and practice? A: The implications for policy and practice include the need for organizations to focus on improving the competency development program of employee accounting, strengthening organizational culture that supports performance, and building an appreciation and recognition system.

Q: What are the implications for future research in terms of methodology? A: The implications for future research in terms of methodology include the need to use more robust and reliable methods to collect and analyze data, and to use more advanced statistical techniques to analyze the data.