摘要：AbstractThis research is important to test and analyze employee perceptions of internal controls implemented in the company and to see and assess the extent to which employees are consistently maintaining the performance rendered by hypothesis testing using multiple regression analysis and used purposive sampling method, and obtained 36 respondents. The results showed that the concept of the COSO as one of evidences that could affect Vroom expectancy theory, in other words, the perception of the employees in the control environment, risk assessment, control activities, information and communication, and monitoring significantly affect the performance of employees of PT. UMC Suzuki Jember
关键词：COSO concept;“Vroom” expectancy theory;Environment Control;Risk Assessment;Control Activities;Information and Communication;Monitoring and Employee Performance
