The Influence of Human Resource Competence and Internal Control Systems on Employee Performance: An Empirical Study at the Maluku Regional Police

Authors

  • Aleida Marryane Tuhumena Politeknik Negeri Ambon
  • Semy Pesireron Politeknik Negeri Ambon

DOI:

https://doi.org/10.58192/profit.v5i2.4392

Keywords:

Employee Performance, Human Resource Competence, Internal Control System, Maluku Regional Police, Public Governance

Abstract

This study aims to empirically examine the effect of human resource competence and the internal control system on employee performance at the Maluku Regional Police. The study is motivated by the need to improve employee performance in supporting effective, accountable, and service-oriented public sector governance. Several administrative issues remain evident within the organization, including delays in data input, inconsistencies between information systems, errors in performance allowance submissions, and less-than-optimal budget absorption. These conditions suggest that employee performance is influenced not only by formal procedures but also by the quality of employee competencies and the effectiveness of internal control mechanisms. This research employed a quantitative approach with an associative design. The population consisted of employees from 24 work units of the Maluku Regional Police. Using purposive sampling, 45 valid questionnaires were obtained from 48 distributed questionnaires. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 28. The results indicate that human resource competence has a positive and significant effect on employee performance (β = 0.601; t = 3.401; p = 0.010). Likewise, the internal control system positively and significantly affects employee performance (β = 0.198; t = 2.137; p = 0.030). The Adjusted R² value of 0.739 shows that both variables explain 73.9% of the variation in employee performance. The findings highlight the importance of strengthening employee competence, procedural understanding, work integrity, and sustainable internal control practices to enhance organizational performance.

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Published

2026-05-31

How to Cite

Aleida Marryane Tuhumena, & Semy Pesireron. (2026). The Influence of Human Resource Competence and Internal Control Systems on Employee Performance: An Empirical Study at the Maluku Regional Police. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 5(2), 525–543. https://doi.org/10.58192/profit.v5i2.4392

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