Pengaruh Pengendalian Anggaran Penjualan, Anggaran Biaya, dan Sistem Pengendalian Internal Terhadap Efektivitas Kinerja Karyawan pada Masa Pandemi Covid-19 di Carrefour Medan Citra

Abstract

The purpose of this study was to determine the effect of controlling the sales budget, cost budget, and internal control system on the effectiveness of employee performance during the covid-19 pandemic at Carrefour Medan Citra. The type of research used by researchers in this study is the associative type. The results showed that controlling the sales budget had a positive and significant effect on the effectiveness of employee performance during the covid pandemic at Carrefour Medan Citra. The sales budget has a positive and significant effect on the effectiveness of employee performance during the covid-19 pandemic at Carrefour Medan Citra. The internal control system has a positive and significant effect on the effectiveness of employee performance during the covid-19 pandemic at Carrefour Medan Citra. Controlling the sales budget, the cost budget, and the internal control system have a positive and significant impact on the effectiveness of employee performance during the covid pandemic at Carrefour Medan Citra. The coefficient of determination is 53.1%, meaning that the variable of employee performance effectiveness during the covid-19 pandemic at Carrefour Medan Citra is influenced by the control variables of the sales budget, cost budget, and internal control system. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengendalian anggaran penjualan, anggaran biaya, dan sistem pengendalian internal terhadap efektivitas kinerja karyawan pada masa pandemi covid-19 di Carrefour Medan Citra. Jenis penelitian yang digunakan peneliti pada penelitian ini adalah jenis asosiatif.. Hasil penelitian menunjukkan bahwa pengendalian anggaran penjualan berpengaruh positif dan signifikan terhadap efektifitas Kinerja karyawan pada masa pandemi covid-19 di Carrefour Medan Citra. Anggaran penjualan berpengaruh positif dan signifikan terhadap efektivitas kinerja karyawan pada masa pandemi covid-19 di Carrefour Medan Citra. Sistem pengendalian internal berpengaruh positif dan signifikan terhadap efektivitas Kinerja karyawan pada masa pandemi covid di Carrefour Medan Citra. Pengendalian anggaran penjualananggaran biaya, dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap efektivitas kinerja karyawan pada masa pandemi covid-19 di Carrefour Medan Citra. Koefisien determinasi sebesar 53,1%, artinya variabel efektivitas kinerja karyawan pada masa pandemi covid di Carrefour Medan Citra dipengaruhi oleh variabel pengendalian anggaran penjualan, anggaran biaya, dan sistem pengendalian internal.