This research aims to analyze internal control including its objectives and components which are control environment, risk assessment, control activities, information and communication and monitoring and how it effects employee performance that has been implemented by PT Nipress Tbk. PT Nipress Tbk is a public manufacturing company that produces battery for automobile, industrial, infrastructure, remote area, and defense system domestically and internationally. Observation, company’s rules and regulations, interviews with human resources employees, and questionnaires to employees at the company are included and assessed to be measured in the standard of best practice. The results of the analysis found that PT Nipress Tbk has implemented good internal control on employee performance. The company also has their method to deal with problems in employee performance.