Pengaruh Efektivitas Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Individual Pada PT Perkebunan Nusantara IV Medan

Abstract

This study aims to determine the effect of the effectiveness of accounting information systems and internal control partially and simultaneously on the individual performance of PT. Perkebunan Nusantara IV Medan. The type of research used is associative. The population used in this study were employees of PT. Perkebunan Nusantara IV Medan. The sample used in this study was 40 employees from the accounting division and financial division. The type of data used in this study is quantitative. The data source used is primary data. Data collection techniques used in this study were questionnaires. Data analysis techniques used in this study were data quality test, classic assumption test, multiple linear regression and hypothesis testing using t test and f test. The results of this study use Statistical Package Of Social Sciences (SPSS) 21. Then the effectiveness of accounting information systems has a positive but not significant effect on individual performance and internal control has a significant positive effect on individual performance. So the effect of the effectiveness of accounting information systems and internal controls on the individual performance of PT. Perkebunan Nusantara IV Medan has positive and partial effect simultaneously.