Analisis Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo Cipta Selaras

  • Mochammad Ilham Afif Universitas Muhammadiyah Gresik
  • Suwandi Suwandi Universitas Muhammadiyah Gresik

Abstract

This study examines the effect of accounting information systems and internal control on company performance. Based on the perspective of contingency theory used in accounting systems is based on a premise that no accounting system is universally always appropriate to be applied to the entire organization in every circumstance, but the accounting system also depends on situational factors that exist in the organization. This study used a sample of companies at PT. Petrokopindo cipta aligned. The method used in finding samples is the porposive sampling technique. The results showed that accounting information systems and internal control had a significant effect on company performance.

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Published
Dec 30, 2023
How to Cite
AFIF, Mochammad Ilham; SUWANDI, Suwandi. Analisis Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo Cipta Selaras. Journal of Culture Accounting and Auditing, [S.l.], v. 2, n. 2, p. 92-104, dec. 2023. ISSN 2830-5574. Available at: <https://journal.umg.ac.id/index.php/jcaa/article/view/6328>. Date accessed: 22 may 2024. doi: http://dx.doi.org/10.30587/jcaa.v2i2.6328.
Section
Articles