Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan

Hazinatut Daulah ; Suwarno Suwarno
JURNAL RISET AKUNTANSI 📅 2025 Vol 3, No 1 🔗 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.
Keywords
Systems; Information; Accounting; Performance; Employees
How to Cite

Hazinatut Daulah & Suwarno Suwarno (2025). Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan. JURNAL RISET AKUNTANSI, 3(1). https://doi.org/10.54066/jura-itb.v3i1.2883

Hazinatut Daulah; Suwarno Suwarno, "Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan," JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Hazinatut Daulah; Suwarno Suwarno. "Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan." JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Hazinatut Daulah; Suwarno Suwarno. "Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan." JURNAL RISET AKUNTANSI 3, no. 1 (2025).

Hazinatut Daulah & Suwarno Suwarno (2025) 'Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan', JURNAL RISET AKUNTANSI, 3(1). doi: 10.54066/jura-itb.v3i1.2883.

Hazinatut Daulah; Suwarno Suwarno. Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan. JURNAL RISET AKUNTANSI. 2025;3(1).

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