Pengaruh Sistem Informasi Akuntansi, Pengawasan Internal Dan Key Performance Indicators (KPI) Terhadap Kinerja Pegawai Dengan Motivasi Bekerja Sebagai Variabel Moderating Di Perum Perumnas Regional I Medan

Fachrur Rozi, Maya Sari, Widia Astuti

Abstract


The purpose of this study was to analyze the effect of Accounting Information Systems, Internal Controls and Key Performance Indicators on employee performance with work motivation as a moderating variable at Perum Perumnas Regional I Medan. The research approach carried out in this study used an associative approach. The population in this study were 78 permanent employees, consisting of the Accounting Section, Production Section, Land Affairs Section, Funding Section, Marketing Section, General Section and Human Resources Section. The results of this study prove that accounting information systems affect employee performance at Perum Perumnas Regional I Medan, internal control affects employee performance at Perum Perumnas Regional I Medan and key performance indicators affect employee performance at Perum Perumnas Regional I Medan. Motivation to work as a moderating variable can moderate the effect of accounting information systems on employee performance at Perum Perumnas Regional I Medan, motivation to work as a moderating variable can moderate the effect of internal control on employee performance at Perum Perumnas Regional I Medan and work motivation as a moderating variable can moderate the effect of key performance indicators on employee performance at Perum Perumnas Regional I Medan


Keywords


Accounting information system, internal control, Key Performance Indicators, Employee performance and work motivation

Full Text:

PDF

References


Bangun, W. (2012). Manajer Sumber Daya Manusia. Gelora Aksara Pratama.

Bolung, R. V., Moniharapon, S., & Lumintang, G. G. (2018). Pengaruh Pelatihan Dan Kompensasi Terhadap Kinerja Pegawai Pada Bpmpd Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 6(3), 18381847. https://doi.org/10.35794/emba.v6i3.20666

Fahmi. I. (2017). Manajemen Sumber Daya Manusia. Alfabeta.

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program SPSS (Edisi 8). Badan Penerbit Universitas Diponegoro.

Himmawan, A., Nuswandari, C., & Zainudin, A. (2019). Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable. Advances in Economics, Business and Management Research, 86(164166).

Ismail, F. F., & Sudarmadi, D. (2019). Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan. Jurnal Sains Manajemen Dan Akuntansi, 3(1), 113. https://doi.org/10.37151/jsma.v11i2.5

Kasmir. (2018). Manajemen Sumber Daya Manusia. Raja Grafindo.

Lubis, Y., Hermanto, B., & Edison, E. (2018). Manajemen dan Riset Sumber Daya Manusia. Alfabeta.

Mangundjaya, W. L. H. (2012). Persepsi Dukungan Organisasi Versus Kepuasan Kerja dan Perannya Terhadap Perilaku Kewarganegaraan Organisasi. Jurnal Psikologi, 11(2), 9.

Robinson, V. M. J., Lloyd, C. A., & Rowe, K. J. (2008). The impact of leadership on student outcomes. An analysis of the differential effects of leadership types. Educational Administration Quarterly, 44(5), 635674. https://doi.org/10.1177/0013161X08321509

Sonia, J. (2019). Pengaruh Implementasi Sistem Informasi Akuntansi, Pengawasan Internal dan Reward terhadap Kinerja Pegawai dengan Motivasi Bekerja sebagai Variabel Moderating di Kabupaten Serdang Bedagai. Universitas Sumatera Utara.

Sugiyono. (2017). Metode Penelitian Kuantitatif dan R&D (Ketiga). Alfabeta.

Sutrisno. (2016). Manajemen Sumber Daya Manusia. Kencana Prenadamedia Group.

Sutrisno, E. (2014). Mnajemen Sumber Daya Manusia. Kencana Prenada Media Group.

Umam. K. (2018). Perilaku Organisasi. Pustaka Setia.




DOI: https://doi.org/10.30596/9453