THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL ON EMPLOYEE PERFORMANCE

Abstract

This study investigates how the implementation and development of an Accounting Information System (AIS) in a company impacts the quality of work of employees. Ultimately, the quality of work can be affected by the ability of strategic information systems to improve the efficiency of financial data processing and ensure that the information is accurate. After all, good internal management creates a work environment that encourages discipline and discussion which is very important for employee work. This study uses a quantitative approach with multiple regression analysis to determine the relationship between employee work, company operations, and information systems. The result of multiple regression analysis is Y = 1.430+0.038X1+0.894X2+e. This shows that the level of employee productivity can be significantly improved by implementing an ideal accounting system and good internal control. Organizations understand the importance of interdepartmental cooperation to improve operational efficiency in various industries. Therefore, to increase its productivity, the company must implement information systems and internal controls thoroughly.