Pengaruh Efektivitas SIA, Tingkat Kompetensi SDM Dan Penerapan SPI Terhadap Kinerja Perusahaan

Abstract

This study examines how the effectiveness of accounting information systems, human resource competence, and the application of internal control systems influence the performance of several chemical manufacturing firms in Gresik under Group X. Using a quantitative approach, questionnaires were distributed to 72 respondents directly involved in information management, control activities, and operational functions. Data were analyzed via SmartPLS to assess validity, reliability, and relationships among variables. Results indicate that all three factors have a positive and significant impact on company performance individually and jointly, suggesting that productivity and operational quality improve when information systems function effectively, personnel are adequately skilled, and internal controls are consistently applied. These findings highlight that robust information structures, competent human resources, and integrated internal controls are key drivers of organizational performance and competitiveness.