Pengaruh Sasaran Audit Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan

  • Zeykisan Perangin-angin Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Dodik Ariyanto Fakultas Ekonomi dan Bisnis Universitas Udayana
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Abstrak

 


The Human Resource Management Audit (HR) is part of a management audit. The HR management audit aims to assess and evaluate employee performance. Human resource management audit also focuses on searching data and information on company issues from the perspective of human resources, more specifically concerning issues that can lead to corporate failure and provide recommendations for improvements over the shortcomings that occur in human resources activities audited. Employee performance can be influenced by human resource management audit objectives, namely manpower planning, recruitment, selection, orientation and placement and training and development. This study aims to examine the effect of human resource management audit objectives on the performance of Hotel Laguna A Luxury Collection Resort & SPA Nusa Dua Bali employees. In this study the sample is all employees who have positions such as managers, assistant managers, supervisors who have worked at least one year. Diproleh as many as 38 employees with purposive sampling method. Data collection methods used were questionnaires and interviews. Data analysis technique used is multiple linear regression analysis. The result of the research shows that manpower planning, recruitment and selection have an effect on employee performance, whereas orientation and placement and training and development have no effect on employee performance.

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Diterbitkan
2017-12-01
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PERANGIN-ANGIN, Zeykisan; ARIYANTO, Dodik. Pengaruh Sasaran Audit Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan. E-Jurnal Akuntansi, [S.l.], v. 21, n. 3, p. 1993-2020, dec. 2017. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/31165>. Tanggal Akses: 12 apr. 2025 doi: https://doi.org/10.24843/EJA.2017.v21.i03.p11.
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