PENGARUH KOMPETENSI, KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI

Abstract

This research aimed to find out the effect of competence, compensation, internal controlling system,
implementation of accounting information system on employees’ performance. While, the research was
quantitative. Moreover, the population was 80 employees of Regional Apparatus Work Unit, Surabaya.
Furthermore, the data collection technique used random sampling, in which random samplinng. Additionally,
the instrument in data collection technique used questionnaires with SPSS 26. Meanwhile, the testing
instrument used validity test, reliability test, classical assumption test, multiple linir regression, proper model
test, and hypothesis test. The research result concluded as follows: (1) competence had positive effect on
employees’ performance, because employee competencies are important for their benefits as valuable assets or
assets owned by the company; (2) compensation had positive effect on employees’ performance, because
compensation is a major factor for employees in motivating themselves to work even harder; (3) internal
controlling system had positive effect on employees’ performance, because the components of internal control
make a good contribution in creating a work atmosphere so that it can encourage employees to improve their
performance; (4) accounting information system had positive effect on employees’ performance, because
accounting information systems have useful benefits for improving employee performance.
Keyword: competence, compensation, SPI, SIA, performance.