e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Koperasi di Kecamatan Kedungkandang, Kota Malang)

Diah Ayu Khurriyah (Universitas Islam Malang)
Moh. Amin (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
12 Dec 2022

Abstract

This study aims to determine the significant effect of accounting information systems and internal control system either simultaneously or partially on the employee’s performance in cooperatives in Kedungkandang district, Malang city. All employees who are still active in the Kedungkandang sub-district cooperative, the researchers set as the population. To take the sample, the researcher used the Yamane formula to determine the number of samples, so that 154 respondents were obtained. This research is classified as quantitative research and the data collection uses a survey method, namely by distributing questionnaires. Multiple linear regression analysis became the method of data analysis in this study, and the test used in this study were descriptive statistical test, instrument test, classical assumption test, and hypothetical tests. The result of the study prove that the accounting information system and internal control system both simultaneously and partially on the employee’s performance in cooperatives in Kedungkandang district, Malang city. Keywords: Accounting information system, internal control system, employee performance.

Copyrights © 2023






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...