Pengaruh Sistem Informasi Akuntansi dan Pengendalian Intern Terhadap Kinerja Manajerial pada Perusahaan Daerah Pasar Kota Medan

Abstract

This study aims to determine partially and simultaneously the influence of Accounting Information Systems (X1) and Internal Control (X2) on Managerial Performance (Y). The type of research used is associative research. The population in this study were all employees in the Regional Operational Section of the Medan City Market Area, amounting to 465 employees. The type of data used in this study is quantitative data. The data source used in this study is primary data. The technique used by researchers is observation and questionnaire techniques to collect data by making a list of statements in the form of a questionnaire. This study uses multiple linear analysis techniques using the help of SPSS Version 21. The results show that partially the Accounting Information System (X1) has a positive and significant effect on Managerial Performance, Internal Control (X2) has a positive and significant effect on Managerial Performance. And simultaneously Accounting Information Systems and Internal Control have a positive and significant effect on Managerial Performance.