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Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan

Author

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  • Agnes Aura Ainisha
  • Neni Meidawati

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kinerja karyawan PT Great Giant Pineapple di Lampung Tengah. Populasi dalam penelitian ini adalah seluruh karyawan bagian finance accounting sebanyak 30 orang. Teknik sampling yang digunakan dalam penelitian ini menggunakan metode sampling jenuh dimana seluruh anggota populasi dijadikan sampel. Analisis data menggunakan program SPSS versi 25 dengan metode analisis data yaitu analisis regresi linear berganda. Hasil penelitian secara parsial menunjukkan bahwa sistem informasi akuntansi berpengaruh negatif terhadap kinerja karyawan dan pengendalian internal berpengaruh positif terhadap kinerja karyawan. Sedangkan hasil penelitian secara simultan menunjukkan bahwa sistem informasi akuntansi dan pengendalian internal berpengaruh positif terhadap kinerja karyawan.

Suggested Citation

  • Agnes Aura Ainisha & Neni Meidawati, 2022. "Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan," Jurnal Aplikasi Bisnis, Universitas Islam Indonesia, vol. 19(1), pages 189-200.
    • Handle: RePEc:uii:jabisf:v:19:y:2022:i:1:p:189-200:id:23812
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