Indonesia Auditing Research Journal

The effect of salary, bonuses, and work facilities on employee performance

Tue, 30 Dec 2025 00:00:00 +0000

In the current economic climate, salary levels significantly influence employee welfare. According to the 2024 data from the Central Statistics Agency (BPS) on regional minimum wages, Pasuruan is among the regions with relatively high minimum wages in East Java. However, this does not necessarily guarantee the welfare of Non-Civil Servant (Non-ASN) employees, who continue to face disparities due to the lack of clear regulations regarding basic rights such as salary, bonuses, and work facilities. This study aims to analyze the influence of salary, bonuses, and work facilities on the performance of Non-ASN employees at the Department of Transportation of Pasuruan City. A descriptive quantitative method was used, with a saturated sampling technique involving 78 Non-ASN employees as respondents. Data were collected through questionnaires and analyzed using IBM SPSS Statistics 26. The results show that salary does not have a significant effect on employee performance, as it is considered a fixed component. In contrast, bonuses and work facilities have a significant effect, as both serve as supporting factors that enhance productivity. Simultaneously, all three variables significantly influence employee performance, indicating a strong interrelationship in improving overall work outcomes.

The influence of organizational culture, organizational commitment, and work motivation on the performance of employees at the communication, informatics, cryptography and statistics service of erang regency

Ali Jaya, Ida Ida, Suparta Wijaya, Romli Ardie, Dian Wirtadipura — Tue, 30 Dec 2025 00:00:00 +0000

This study looks at how organizational culture, organizational commitment, and work motivation affect employee performance at the Communication, Informatics, Cryptography, and Statistics Office in Serang Regency. The research used a quantitative method with a survey to gather real data from employees. There were 69 participants, which covered all the employees in the office. Information was collected through questionnaires that measured how employees felt about organizational culture, their commitment to the organization, their motivation at work, and their performance. These questionnaires used a Likert scale to rate responses. The data was analyzed using multiple linear regression to see how much each factor influenced employee performance individually and together. Before testing the hypotheses, the data was checked for validity and reliability to make sure it was accurate and consistent. The results showed that organizational culture, organizational commitment, and work motivation all have a positive and significant impact on employee performance when considered together. This means that improving these three areas can help boost the quality and effectiveness of how employees perform. The R² value of 0.65 shows that 65% of the changes in employee performance can be explained by these three factors, while the other 35% is due to factors not covered in this study. These results show that building a strong organizational culture, increasing employee commitment, and improving motivation are important strategies for improving performance in public sector organizations.

Determinants of fraud prevention in SMEs: The role of ethical leadership, whistleblowing system, and owner integrity

Gromyko Bongso, Vera Dumonda Silitonga, Nicholas Salim — Tue, 30 Dec 2025 00:00:00 +0000

Fraud remained a major threat to the sustainability of small and medium enterprises (SMEs), particularly due to informal control structures and limited supervision resources. This study examined the effects of ethical leadership, whistleblowing system effectiveness, and owner integrity on fraud prevention in Indonesian SMEs. A quantitative cross-sectional design was employed, and data were collected from 147 SME respondents using a structured questionnaire. The proposed model was tested using multiple linear regression in SPSS. The results showed that ethical leadership, whistleblowing system, and owner integrity had positive and statistically significant effects on fraud prevention. Among the predictors, owner integrity demonstrated the strongest influence, indicating that integrity at the top played a central role in strengthening anti-fraud practices in SMEs. The findings suggest that SMEs can enhance fraud prevention by reinforcing ethical leadership behavior, institutionalizing safe reporting mechanisms, and maintaining high integrity standards in owner decision-making. This study provided practical implications for SME governance and anti-fraud strategy development in emerging market contexts.