会计信息系统的应用、内部控制和会计信息技术对员工绩效的使用的影响

Fathul Hilal Perdanakusuma, Dandi Simanjorang
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引用次数: 0

摘要

本研究的目的是确定会计信息系统的应用、内部控制和会计信息技术的部分或同时使用对PT. Double Prestige员工绩效的影响。本研究使用的主要数据是通过问卷调查的方式发放给受访者。取样数量多达69名PT. Double Prestige员工。抽样技术采用目的抽样法。采用多元线性回归方法对数据进行分析。根据研究结果表明,会计信息系统的应用对员工绩效没有显著影响,内部控制对员工绩效有显著影响,会计信息技术的使用对员工绩效没有显著影响。同时,会计信息系统的应用、内部控制和会计信息技术的使用对PT. Double Prestige的员工绩效有显著影响。
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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERN DAN PENGGUNAAN TEKNOLOGI INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN
The purpose of this study was to determine the effect of the application of accounting information systems, internal control and the use of accounting information technology partially or simultaneously on the performance of employees at PT. Double Prestige. This study uses primary data through questionnaires distributed to respondents PT. Double Prestige. The number of samples taken as many as 69 employees of PT. Double Prestige. The sampling technique used purposive sampling method. Data were analyzed by multiple linear regression method. Based on the results of the study, it shows that the application of accounting information systems has no significant effect on employee performance, internal control has a significant effect on employee performance, the use of accounting information technology has no significant effect on employee performance. Simultaneously the application of accounting information systems, internal control and the use of accounting information technology have a significant effect on employee performance at PT. Double Prestige.
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