Pengaruh Penerapan Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi terhadap Kinerja Karyawan

Narulita Robi'atul Khumairoh; Syaiful

doi:10.30587/jcaa.v5i1.11857

Authors

Narulita Robi'atul Khumairoh Universitas Muhammadiyah Gresik
Syaiful Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.30587/jcaa.v5i1.11857

Keywords:

Accounting Information Systems, Internal Control, Organizational Culture, Employee Performance, Multiple Linear Regression

Abstract

This research investigates the nexus between Accounting Information Systems, Internal Control, and Organizational Culture in shaping the workforce efficacy at PT Varia Usaha Dharma Segara. By employing a quantitative-associative framework, data were synthesized from a cohort of 35 respondents curated via purposive sampling and scrutinized through multiple linear regression analysis. Empirical evidence underscores that Internal Control serves as a statistically significant driver of employee performance (p=0.017), whereas the impacts of Accounting Information Systems and Organizational Culture remain statistically negligible, despite their positive directional trends (p>0.05). Nevertheless, the collective orchestration of these three variables exerts a profound influence on performance outcomes (p=0.000), with an Adjusted R Square of 0.453 suggesting that nearly half of the variance in employee productivity is attributable to these internal determinants, leaving the remainder to exogenous factors. Ultimately, these findings corroborate that robust internal control constitutes a pivotal bedrock for organizational performance, necessitating further optimization of accounting infrastructure and cultural paradigms to harmonize professional output.

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