PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS KINERJA KARYAWAN

Abstract

Employees’ performance is the most important part in supporting every company’s performance activities.
Therefore, the employes need to be aware of their responsibility to the company as the result of their work. This
research aimed to examine the effect of accounting information and internl control system which were consist of
the control environment, risk assessment, information nd communication, control avtivities, and monitoring on
the effectiveness of employees’ performance of PT PG Candi, Sidoarjo. The research was quantative. While, the
population was employees of PT PG Candi Sidoarjo. Moreover, the data collection technique used purposive
sampling, in which the sample was based on criteria given. In line with, there were 47 employees as sample, who
worked in the accounting, warehouse, financial, information technology and installation division. Furthermore,
the instrument used questionnaires. In addition, the data analysis technique used multiple linear regression with
SPSS 20. The research result concluded risk assessment did not affect the effectiveness of employees’
performance. On the other hand, th accounting information system, control environment, information and
communication, control activities, and monitoring had affected the effectiveness of employees’ performance.
Keywords: accounting information system, internal control system, effectiveness of employees’ performance.