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