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Havid Sularso, Dwiwiyati Astogini, Aghastama Firmandha Kharisma Putra


The performance of Bank Organizational, reflecting the quality of public banking functions, such as collecting and distributing funds and providing other services. Performance of the organizational in order to relize a good Bank, it takes a good of internal control system. It is stated in Circular Letter of Bank Indonesia No. 5/22/DPNP/2003 dated 23 September 2003, regarding that the internal control system as guidelines for commercial banks, will be able to help control activities, include directors and commisioners in managing and controlling the risk that may effect the perfomance of the organization of the bank. Another element that is thought to affect the performance of the bank organizations is the compensastion. Darsono (2001) states that a person who satisfied the compensation, will not compromise the reaction in form of actions that lead to corruption. Corrupton that occurs, will affect the achievement of organizational goals, which in turn will affect negatively on the performance of the organization.
Based on this, an interesting study conducted to assess the performance of the bank organization, in term of aspects of the internal controll system and the compensation. The purpose of this study was to analyze the determinant of bank organizational performance, among the internal control system and compensation.
The research sample were seventy seven employees of state comercial bank, from 331 populations. Taken with proportional sampling technique. Primary data were collected through a survey with the aid of a quesionnaire.
In addition, interviews were conduct with representatives of each banks, to assess the policy of internal control system, as well as the compensation applied by the company.
Secondary data also used, such as financial data for the period 2013 from each bank.
The analysis shows that the internal control system and the compensation are important determinant of organizational performance of banks, and the compensation factor is the most influential factor on the performance of the organizational of the bank.
Keywords : Internal control system, the compensation, and organizational performance of banks.

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