The Effect of Accounting Information Systems, Internal Control, and Organizational Culture on Employee Performance

Article Sidebar

PDF
Published Aug 29, 2022
DOI https://doi.org/10.36555/jasa.v6i2.1862

Main Article Content

Sabrina Alya
UIN Maulana Malik Ibrahim Malang
Yuliati Yuliati

Abstract

Facing competition in the business world requires companies to have strategies such as superior human resources. The superiority of human resources can be increased through several factors that affect employee performance. This study aims to determine the effect of accounting information systems, internal control, and organizational culture on employee performance at CV. Cahaya Mustika Malang. The type of research used is quantitative research, with the research population consisting of all employees in CV. Cahaya Mustika Malang as many as 35 people. The data analysis used for this research is a data quality test, classical assumption test, Multiple Linear Regression Analysis, and hypothesis testing, tested using SPSS. There are four hypotheses in this study. The results are 1) Accounting Information System has a positive and significant effect on employee performance; 2) Internal Control has a positive and does not have a significant effect on employee performance; 3) Organizational Culture has a positive influence and does not have a significant effect on employee performance; 4) Accounting information systems, internal control, and organizational culture have a simultaneous effect on employee performance.

Article Details

Issue
Vol 6 No 2 (2022): August
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

References

A.Sultoni, Agus Irawan. M, A. D., Anna, Nurmalasari, N., Yusnita, A. E., Azhar, L. M., Eka W Fridayanthie1, J. C. P., Fitri Ayu and Nia Permatasari, Hasbiyalloh, M., Jakaria, D. A., Ipnuwati Sri, Kasman, H., Pribadi, T. S., Baidawi, T., Marlina, S., Purnomo, S., Rini asmara, Romney, M. B., Steinbart, P. J., … Kay, V. P. (2018). Sistem Informasi Akuntansi Accounting Information Systems Diterjemahkan oleh : Kiki Sakinah; Nur Safira dan Novita Puspasari. In Salemba Empat (13th ed., Vol. 3, Issue 2). Salemba Empat.
Alatan, T. S. T., & Kunto, Y. S. (2014). Pengaruh Film Marketing Mix Terhadap Kepuasan Audience untuk Menonton Sekuel Film “X-Men : Days Of Future Past.” Journal Manajemen Pemasaran Petra, 2(9), 1–14.
Damayanti, E., & Hermanto, S. B. (2018). Pengaruh Akuntabilitas, Transparansi dan Pengendalian Internal Terhadap Kinerja Pemerintah. Jurnal Ilmu Dan Riset Akuntansi, 1–21. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/97
Girsang, W. S. (2019). Pengaruh Budaya Organisasi dan Komitmen Terhadap Kinerja Karyawan RS Putri Hijau No. 17 Medan. Asian Journal of Innovation and Entrepreneurship, 4(2), 159-170.
Gracelia Makatengkeng, Lintje Kalangi, H. G. (2021). PENGARUH SARANA PENDUKUNG SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PENGELOLA KEUANGAN PADA SEKRETARIAT DAERAH KABUPATEN KEPULAUAN SANGIHE. Jurnal Riset Akuntansi Dan Auditing “GOODWILL,” 12(2), 264–275.
Ika Listiana. 2017. Pengaruh Sistem Informasi Akun-tansi dan Sistem Pengendalian Internal terhadap Kinerja Karyawan Studi Kasus pada KSPPS Bina Insan Mandiri.
Kusbianti, N. W. (2017). PENGARUH EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN, KEMUDAHAN TERHADAP MINAT DALAM PENGGUNAAN SISTEM INFORMASI AKUNTANSIDAN KINERJA KARYAWAN(Studi Pada PT. Iskandar Indah Printing Textile Surakarta). Institut Agama Islam Negeri Surakarta.
Lasso, A. B., & Ngumar, S. (2016). PENGARUH PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PT. BROTHER SILVER Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Akuntansi, 5(11), 1–15.
Nurlaela, S., Parjanti, E., & Titisari, K. H. (2014). Pengaruh sistem informasi akuntansi, gaya kepemimpinan dan kompleksitas tugas terhadap kinerja karyawan. Jurnal Paradigma Universitas Islam Batik Surakarta, 12(01), 115815.
Robbins, Stephen P. 2006. Perilaku Organisasi. Edisi Bahasa Indonesia. Jakarta : PTI Indeks.
Ruliyanti, S., & Siahaan, M. (2021). Pengaruh sistem informasi akuntansi, pengendalian internal dan motivasi kerja terhadap kinerja karyawan pada pt jasa raharja cabang Lampung. Jurnal Ilmiah Pusdansi, 1(2), 1–14.
Sunarka, P. S., & Bakhtiar, M. R. (2019). Pengaruh Penerapan Sistem Informasi Akuntansi, Pengendalian Internal, Kompleksitas Tugas, dan Budaya Organisasi terhadap Kinerja Karyawan. Jurnal Ilmiah Aset, 21(1), 53–62. https://doi.org/10.37470/1.21.1.146
Sutabri, T. (2004). Sistem Informasi Akuntansi. Andi, Yogyakarta
Wiguna, D. M. A. P., & Dharmadiaksa, I. B. (2016). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individual Dengan Budaya Organisasi Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 17, 798–824.