PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERN TERHADAP KINERJA PADA PEGAWAI BALAI BESAR PERBENIHAN DAN PROTEKSI TANAMAN PERKEBUNAN (BBP2TP) AMBON

Abstrak

Abstract: This study aims to identify and analyze empirically the influence sisitem and internal control information on employee performance BBP2TP Ambon. This study, using a data type that is classified into primary data and secondary data. Subsequently analyzed using analysis method Test Data Quality, with test reliability (reliability). Reliability test performed on each variable. Based on the test results kulaitas the data, the reliability test shows that the system variable information (0,793), Internal Control (0.732) and performance variables (0761) which shows the value of the coefficient α reliable. And to determine the effect of two or more variables each variable used quantitative analysis using multiple linear regression analysis model and Hypothesis Testing Analysis. The coefficient of determination (adjusted R Square) of 0136 which have the meaning that the effect of the variables on the performance of accounting information systems amounted to 13.6 % and the remaining 86.4 % is influenced by other variables outside the model of this study. Partially to variable accounting information systems significance value 0.009 < 0.05, and the regression coefficient 0.304, because the significance value 0.009 < 0.05 then Ho is rejected and Ha accepted. This means that the first hypothesis is accepted or proved to be significant, which means that the accounting information system affect the performance .
Keywords: accounting information systems, internal control