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All Journal Jurnal Riset Akuntansi
Hazinatut Daulah
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Economics, Econometrics & Finance

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Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan Hazinatut Daulah; Suwarno Suwarno
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2883

Abstract

The research findings indicate that accounting information systems have a positive impact on employee performance, as evidenced by a P-value of 0.026 (P < 0.05). This suggests that implementing effective information systems can enhance efficiency and productivity. Additionally, internal controls significantly influence employee performance, with a P-value of 0.000 (P < 0.05). These results highlight that robust internal controls create a more structured work environment and help reduce the risk of errors. On the other hand, work motivation does not have a significant effect on performance, with a P-value of 0.239 (P > 0.05). This implies that other factors may play a more dominant role in improving performance compared to intrinsic motivation. Overall, the study concludes that accounting information systems and internal controls have a greater positive impact on employee performance, while the effect of work motivation is more limited.
Co-Authors Suwarno Suwarno