Maretasari , Rina and Nuraini, Fitri
(2018)
PENGARUH KEBIJAKAN PERUSAHAAN TERHADAP ETOS KERJA KARYAWAN DENGAN KOMPENSASI SEBAGAI VARIABEL INTERVENING
(Studi Kasus Karyawan pada KAP Drs. Chandra Dwiyanto di Surabaya ).
EQUILIBRIUM, 14 (1).
pp. 10-21.
ISSN 2598-9952
Abstract
Factors that affect compensation are 3 factors in the theory of compensation according to Gary Dessler, among others internal organizations, personal employees and external companies. In this case internal organizational factors include organizational funds and unions. One of the internal organizational factors ie union is an example of company policy that can affect employee work ethic. If the company's policy of overtime, salary increases and holiday allowances (THR) in accordance with the Workers Act then indirectly can improve employee performance spirit. Based on the compensation theory, this research tries to test the indirect relationship between company policy and employee work ethic by entering the compensation variable as intervening variable.
The population of this research is all employees of Public Accounting Firm Chandra, amounting to 41 people. This research uses quantitative research method with Path Analysis analysis technique (Path Analysis).
The result of the analysis concludes that compensation as intervening variable that mediates the influence of company policy on employee work ethic. Based on the result, the hypothesis of this research is proven.
Keywords: company policy, work ethic, compensation
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