Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada Pengusaha Telor Asin Di Kabupaten Brebes

Abstract

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.