ANALISIS PENGARUH PENERAPAN CORE VALUE AKHLAK DAN SISTEM KOMPENSASI TERHADAP KINERJA YANG BERDAMPAK PADA PRESTASI KERJA KARYAWAN RUMAH SAKIT BAKTI TIMAH PANGKALPINANG

Abstract

This study aims to analyse the effect of Core Value AKHLAK implementation and the compensation system on employee performance, as well as its impact on employee work achievement at Bakti Timah Hospital (RSBT) Pangkalpinang. A quantitative causal research design was employed utilising multiple linear regression analysis. The population comprised 493 employees of RSBT Pangkalpinang, from which a sample of 112 respondents was drawn using Slovin's formula. Data were gathered through a 5-point Likert scale questionnaire, validated for accuracy and reliability. Statistical testing via SPSS software included classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, partial t-tests, simultaneous F-tests, and coefficient of determination (R²) analysis. The results revealed that: (1) Core Value AKHLAK has a positive and significant effect on Employee Performance (B = 0.427; t = 5.124; p = 0.000 < 0.05) as the most dominant predictor; (2) Compensation System has a positive but marginal effect on Employee Performance (B = 0.160; t = 1.984; p = 0.050); (3) Simultaneously, Core Value AKHLAK and Compensation System significantly influence Employee Performance (F = 37.088; p = 0.000) with an Adjusted R² of 0.394 (39.4%). Hospital management is advised to strengthen the institutionalisation of Core Value AKHLAK and refine the compensation structure to be more equity- and performance-driven.

Keywords: Core Value AKHLAK, Compensation System, Employee Performance, Work Achievement, Bakti Timah Hospital