Pengaruh Sistem Informasi Akuntansi, Total Quality Management Dan Locus Of Control Terhadap Kinerja Pegawai Pada Badan Pendapatan Kabupaten Langkat

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi, Total Quality Management, dan Locus of Control terhadap kinerja pegawai Badan Pendapatan Kabupaten Langkat. Jenis penelitian ini adalah penelitian asosiatif dengan analisis kuantitatif. Populasi yang digunakan adalah pegawai Badan Pendapatan Kabupaten Langkat sebanyak 112 orang. Teknik pengambilan sampel menggunakan model Slovin dengan teknik purposive samplingdan sampel terpilih sebanyak 72 sampel. Teknik pengumpulan data dilakukan dengan observasi danmenyebarkan kuesioner. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi secara parsial berpengaruh positif signifikan terhadap kinerja pegawai. Artinya bahwa kehadiran Sistem Informasi Akuntansi memiliki pengaruh kuat pada peningkatan kinerja pegawai. Total Quality Management secara parsial berpengaruh tidak signifikan terhadap kinerja pegawai. Total Quality Management lemah dalam mendorong peningkatan kinerja pegawai. Locus of Control secara parsialberpengaruh positif signifikan terhadap kinerja pegawai, dimana Locus of Control memiliki pengaruh yang sangat kuat mendorong peningkatan kinerja pegawai. Secara simultan, Sistem Informasi Akuntansi, Total Quality Management, dan Locus of Control berpengaruh positif signifikan terhadap kinerja pegawai. Artinya bahwa kolaborasi ketiga variabel bebas tersebut memiliki kekuatan signifikan dan mampu mendorong peningkatan kinerja pegawai Badan Pendapatan Kabupaten Langkat. This study aims to analyze the effect of Accounting Information Systems, Total Quality Management, and Locus of Control on the performance of Langkat Regency Revenue Agency employees. This type of research is associative research with quantitative analysis. The population used is the staff of the Langkat Regency Revenue Agency as many as 112 people. The sampling technique used the Slovin model with purposive sampling technique and the selected sample was 72 samples. Data collection techniques were carried out by observing and distributing questionnaires. The results showed that the Accounting Information System partially had a significant positive effect on employee performance. This means that the presence of an Accounting Information System has a strong influence on improving employee performance. Total Quality Management partially has no significant effect on employee performance. Total Quality Management is weak in encouraging employee performance improvement. Locus of Control partially has a significant positive effect on employee performance, where Locus of Control has a very strong influence on increasing employee performance. Simultaneously, Accounting Information Systems, Total Quality Management, and Locus of Control have a significant positive effect on employee performance. This means that the collaboration of the three independent variables has significant power and is able to encourage increased performance of Langkat Regency Revenue Agency employees.