PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN

Abstract

This research examined the effect of accounting information system quality and internal control on the company’s performance. The accounting information system quality was measured by an indicator of Accounting Information System Completeness, Adequate Communication Network, Ease of Access, Transparency, and Informative Reports. Moreover, the internal control was measured by indicators of the Committee of Sponsoring Organizations of the Treadway (COSO) i.e., environment control, risk assessment, control activities, information and communication also monitoring. The research was descriptive-quantitative. The data were primary. Furthermore, the instrument in the data collection technique was a questionnaire. The questionnaires were distributed to the 49 respondents of BPJS of Employment Branch offices throughout Surabaya. Additionally, the respondents consisted of the branch head, head of finance, middle financial administrator, and branch audit officer. In addition, the data analysis technique used statistics analysis, data quality test, classical assumption test, and multiple linear regression. The result showed that the accounting information system quality did not affect the company’s performance. However, internal control had a positive effect on the company’s performance. In other words, the better the internal control owned by the company was, the better the company's performance would be.