Pengaruh Kualitas Sistem Informasi Akuntansi, Pengendalian Internal Dan Motivasi Kerja Terhadap Kinerja Pegawai

Abstract

 This Study aims to find out how the influence of the quality of the accounting information system, internal con-trol and work motivation on employee performance. This research was conducted at the Bandung City Government Em-ployee Cooperative. The research methods used are descriptive and verifiable. Data collection techniques carried out through primary data with questionnaires. The population in this study were employees at the Bandung City Govern-ment Employee Cooperative. The number of samples taken was 37 respondents. The sampling technique uses the Non Probability Sampling technique using the Saturated Sample (Census) method. The statistical analysis used in this study is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation test, par-tial test, simultaneous test, and coefficient of determination. The results of this study show that the quality of the account-ing information system affects employee performance with an influence of 22.1%, internal control affects employee per-formance with an influence of 27.1%, work motivation affects employee performance with an influence of 21.3% and hypothesis silmutan shows the quality of the accounting information system, internal control and work motivation affect employee performance with an influence of 70,5%.