Enhancing Employee Performance: The Role Of Accounting Information Systems and Internal Control at the Deli Serdang Regency Inspectorate Office

Fahra Maisya Putri; Frenky Situmorang

doi:10.47663/ibec.v3i1.271

Authors

Fahra Maisya Putri Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Frenky Situmorang Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

DOI:

https://doi.org/10.47663/ibec.v3i1.271

Keywords:

accounting system infomartions, internal control, employee performance

Abstract

This study aims to determine the effect of accounting information systems and internal control on employee performance at the Deli Serdang District Inspectorate office. This study uses quantitative methods and the data source is primary data. The sample in this study were permanent employees who worked at the Inspectorate of Deli Serdang Regency totaling 77 respondents using saturated sample data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T-test) and simultaneous (F test) hypothesis testing, and determination coefficient test. The results of this study indicate that the application of accounting information systems partially has a significant effect on employee performance with a value of T count (2.692) > T table (1.984). Internal control partially affects and is substantial to employee performance with a value of T count (2.116) > T table (1.984). The application of accounting information systems and internal control simultaneously has a significant effect on employee performance with a value of F count (6,992) > F table (3.12) and a coefficient of determination of (14.2%).

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