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Abstract:
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Weak internal controls can trigger employees to commit fraud in running an
accounting information system that can harm the company. This study aims to
determine and analyze the effect of accounting information systems and internal
control on employee performance. The data used is primary data obtained from the
distribution of questionnaires at several salted egg companies in Brebes Regency.
As for the sample in this study as many as 75 respondents. The method used is
multiple linear regression. The method of determining the sample is simple random
sampling method. The results of research on accounting information system
variables and internal control have a simultaneous effect on employee
performance, while partially internal control does not have a positive effect on
employee performance. Next, examine other factors that affect employee
performance. |