PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGGAJIAN TERHADAP KINERJA KARYAWAN

Abstract

This research aimed to examine the effect of the accounting information system, and payroll system on the employees’ performance at CV Citra Sejahtera. From these employee’s, 54 respondents who met the qualifications. Moreover, the data were primary. The instrument in the data collection technique was a data primer. The questionnaires were distributed to the respondents. Additionally, the data analysis technique used multiple linear regression with SPSS program. The classical assumption test result through the normality test, multicollinearity test, and heteroscedasticity test showed that all variables did not violate the established rules. In addition, the proper model test result showed by F test and determination coefficient, regressions model were feasible to be used. The hypothesis test showed that the accounting information system had a positive effect on the employees‘performance. This meant a positive accounting information system added value for employee’s to carry out planning, control, and decision making activities. However, the payroll system had an negative effect on the employees’ performance since is not measured by salary indicators but measured by working quality, timeliness, effectiveness, and independence.