PENGARUH SISTEM PENGGAJIAN DAN UPAH LEMBUR TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN PT. ANPING SEAFOOD INDONESIA
Keywords:
Payroll System, Overtime Pay, Employee Performance, Multiple Linear RegressionAbstract
This study aims to examine the effect of the Payroll System and Overtime Pay on Employee Performance at PT. Anping Seafood Indonesia. The research employed a quantitative approach with an associative research design. The sample consisted of 72 operational employees selected from a population of 103 employees. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the Payroll System has a positive and significant effect on Employee Performance, while Overtime Pay does not have a significant partial effect on Employee Performance. However, simultaneously, the Payroll System and Overtime Pay significantly affect Employee Performance. The coefficient of determination (R²) of 74.7% indicates that variations in Employee Performance can be explained by these two variables, while the remaining 25.3% is influenced by other factors outside the research model. These findings suggest that the Payroll System is the most dominant factor affecting Employee Performance at PT. Anping Seafood Indonesia.
References
Aini et al. (2022). Pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan. Jurnal Ilmiah Manajemen, 10(2), 55–68.
Ariska, F. N. (2016). Analisis perhitungan upah kerja lembur (Overtime) dan insentif pada sistem penggajian PT NOK Precision Component Batam. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 2(1).
Dessler, G. (2021). Employee compensation and performance: A review of empirical evidence. Journal of Human Resource Management, 9(2), 45–58.
Henderson et al. (2023). Compensation systems and employee performance in modern corporations. Journal of International Human Resource Development. 18(2), 112–129.
Mathis, R. L., Jackson, J. H., Valentine, S., & & Meglich, P. (2020). Payroll systems and employee motivation: A study of organizational practices. Nternational Journal of Human Resource Studies, 10(4), 112–129.
Mulyadi. (2018). Sistem Akuntansi Edisi ke 4. Salemba Emapt.
Munawarah et al. (2025). Pengaruh sistem penggajian, upah lembur, dan insentif finansial terhadap kinerja karyawan (Studi kasus pada CV. Dua Elang Makmur). Jurnal GICI Jurnal Keuangan Dan Bisnis.
Ramadhani et al. (2021). Sistem penggajian, upah lembur, dan pengaruhnya terhadap kinerja karyawan pada industri manufaktur. Jurnal Manajemen Dan Organisasi, 12(3), 210–219.
Robbins et al. (2019). Measuring employee performance: Empirical insights from multinational companies. Journal of Organizational Behavior, 40(7), 823–839.
Sari et al. (2023). Analisis efektivitas pembayaran upah lembur terhadap kepuasan kerja karyawan di perusahaan manufaktur. Jurnal Manajemen Dan Bisnis Indonesia, 10(2), 45–57.
Sugiyono. (2020). Metode Penelitian Kualitatif, Kuantitatif, dan R&D. (Terbaru). Alfabeta.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Marshanda Twain Mukuan, Prisca Patricia Liem, Gebriany Pirade Wenur (Author)

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.


