PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

This research was conducted to determine whether the quality of accounting
information systems and accounting information systems affect employee
performance with internal control as a moderating variable. The variables tested
in this study are the quality of information systems and accounting information
systems as independent variables, employee performance as the dependent
variable, and internal control as a moderating variable.
The research method used in this study is a quantitative method. The population in this
study were 44 employees in the financial department. The sampling technique was
carried out using a saturated sample technique, based on this, a sample of 44 people
was obtained. The analytical method used in this study is MRA (Moderated Regression
Analysis). Data analysis and testing using SPSS software version 25.

Keywords: Quality of Accounting Information Systems, Accounting Information
Systems, Internal Control, and Employee Performance.
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