Jasa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi) Vol. 4 No. 1 /april 2020 Issn 2550-0732 Print / Issn 2655-8319 Online

JASa ( Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi )
Vol. 4 No. 1 /April 2020

ISSN 2550-0732 print / ISSN 2655-8319 online
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL

CONTROL OF EMPLOYEE PERFORMANCE
Friska Zagita Sagala

Universitas Langlangbuana, Indonesia
friskazagita0@gmail.com
Abstract: This study learns to study the existence of accounting information systems and
internal controls on employee performance. The population of this study is the company part
of the Internal Control Unit, Business and Product Development, Broadband SBU, Corporate
Finance, and HCM & Quality at PT. INTI Persero Bandung. The sampling technique in this
study used a purposive sampling method of 43 respondents consisting of managers and
part staff of the Internal Control Unit, Business and Product Development, Broadband SBU,
Corporate Finance, HCM & Quality. The data used using primary data and data analysis
methods in this study are descriptive methods and verification methods using quantitative.
The technique of collecting data is by distributing questionnaires directly to PT. Persero
Persero. The statistical test tool used in this study is the classic Assumption Test, Multiple
Linear Regression Test, Coefficient coefficient analysis test, Test coefficient of
determination and t test The results of this study prove that: 1) Accounting Information
Systems against Employee Performance, 2) Internal Control affects Employee
Performance.
Keywords: Accounting Information Systems, Internal Control and Employee Performance
INTRODUCTION According to Krismiaji (2015: 216) internal

According to Judith control is "organizational plans and
(Husnurrosyidah, 2018: 272) performance methods used to protect or protect assets,
is a function of the ability of workers to produce accurate and reliable information,
accept job goals, the level of goal improve efficiency, and to encourage
attainment, and the interaction between compliance with management policies".
work goals, the level of goal attainment,
and the interaction between goals and Research purposes
abilities of workers. Knowing how much the influence
According to Marlinawati (Arsiningsih, of Accounting Information Systems on
Diatmika and Darmawan: 2015) states the Employee Performance at PT. INTI
effectiveness of accounting information (Persero).Knowing how much the
systems is a measure that provides an influence of Internal Control on Employee
overview of the extent to which targets can Performance at PT. INTI (Persero).
be achieved from a set of resources that
are set to collect, process, and store Accounting Information System
electronic data, then convert it into Accounting Information System
information that useful and provide formal according to Romney and Steinbart
reports that are needed both in quality and translated by Safira and Puspasari (2015:
time. Besides accounting information 10), "which means a system that collects,
systems can facilitate employees in records, stores and manages data to
completing their work. produce information for decision makers".
Submitted: March 09, 2020; Revised: - ; Accepted: April 12, 2020 Published: April 17, 2020 69
Internal Control H 2: Internal Control influences

According to Warren, et al (2016: Employee Performanc
229) "Internal control (internal control) is a
policy to protect assets from misuse, METHODS
ensure the accuracy of business Object of research
information, and ensure that applicable The object of this research by the
laws and regulations have been followed" author is PT. INTI (Persero) which is
located at Jalan Moh. Toha No. 77
Employee Performance Cigelereng, Regol, Bandung
Understanding of performance
according to Supriyanto (2017: 108) is a Data Sources and Data Collection
result achieved by a person in carrying out Methods
the tasks given to him based on skill, Sources of information used in this
experience, and ability and time. study to obtain data can use two types of
data, namely:
Hypotheses Primary Data Secondary Data
Effects of Accounting Information The data collection that the authors use in
Systems on Employee Performance this study is a questionnaire
In research on the influence of (questionnaire) is a data collection
accounting information systems on technique in which a question or
employee performance conducted by statement given to respondents who have
Parjanti E, et al (2014), shows that been determined then the respondent
Accounting Information Systems are very must answer according to facts and
influential on Employee Performance. circumstances.
These results indicate that the better the Population and Samples
information system in an organization, the In this study the population amounted to
better the performance of employees in 215 respondents and used as a research
the company also increases. sample of 43 respondents at PT. INTI
(Persero)
Effects of Internal Control on Employee
Performance Data Quality Test
Binilang N.N, et al (2017) test results show Validity test
that Internal Control has a positive and According to Sugiyono (2018: 267) in
significant effect on employee quantitative research, the main criteria for
performance at the Manado Boulevard the research data are valid, reliable and
Hotel, influenced by the increase and objective. Validity is the degree of
decrease in internal control. accuracy between the data that occurs in
Sugiyono (2017: 64) explains that: the object of research with the power that
"Hypothesis is a temporary answer to the can be reported by researchers. Thus
formulation of research problems, where valid data is "no different" data between
the research problem formulation has the data reported by the researcher and
been stated in the form of sentence the data that actually occurs on the
questions. So the hypothesis can also be research object.
stated as an empirical answer with data ". After the questionnaire was made, then
In accordance with the literature review, the questionnaire was tested on several
theoretical thinking and previous studies, respondents. Validity test should be
the hypotheses proposed are as follows: performed on each item in the validity test.
H 1: Accounting Information Systems The results of r count we compare with r
affect Employee Performance table where df = n-2 with sig = 5%. If r
table <r count is valid. Test the validity of

using Product Moment correlation
techniques using the following formula:
𝑛 ∑ 𝑥𝑦 − (∑ 𝑥)(∑ 𝑦)
𝑟=
√[𝑛 ∑ 𝑥 2 − (𝑥)2 ] [𝑛 ∑ 𝑦 2 − (∑ 𝑦)2 ]
(Sujarweni 2015:108)
Information : which are dimensions of a variable and

r = Correlation Coefficient are arranged in a questionnaire.
n = Number of respondents trials
x = Score of each item Meanwhile, according to Sugiyono
y = Score of all items of respondents in (2017: 149) understanding reliability
trial basically is the extent to which the results
of a measurement can be trusted, if the
Reliability Test results of measurements made repeatedly
According to Sujarweni (2015: are relatively similar then the
108-110) Reliability test is a measure of measurement is considered to have a
the stability and consistency of good level of reliability.
Reliability test can be done together
respondents in answering matters
with all questions. If the Alpha value>
relating to the constructs of questions 0.60, then reliable, with the following
formula:
𝑘 ∑ 𝜎𝑏2
𝑟[ ] [1 − 2 ]
(𝑘 − 1 𝜎𝑡
(Sujarweni 2015:110)
Keterangan : Interval (MSI) according to Sugiyono

r = instrument reliability (2017: 268).
coefficient (cronbachalfa) Classical Assumption Test
k = number of questions Normality Test
∑ 𝜎𝑏2 = total item variance According to Ghozali (2016: 154)
𝜎𝑡2 = total variance normality test aims to test whether in the
regression model, confounding or residual
Data Analysis Technique variables have a normal distribution. A
Method of Successive Internal (MSI) good regression model is one that has a
Transforming data from ordinal nominal or near normal data distribution.
into useful intervals to fulfill some of the There are two ways to detect whether
parametric analysis requirements in which residuals are normally distributed or not,
the data presented by the author is ordinal namely by graphical analysis and
data must be increased to interval scale statistical tests. The following is an
data. The simplest transformation explanation of the analysis:
technique using the Method of Successive
Graph Analysis One way in research to The value commonly used to indicate the
see residual normality is to look at a presence of multicollinearity is the value of
histogram graph that compares Tolerance Value> 0.1 or equal to VIF
observational data with distributions that value> 10, so there is no multicollinearity
are close to normal distributions. In between the independent variables.
principle, normality can be detected by
looking at the spread of data (points) on Heteroscedasticity Test
the diagonal axis of the graph or by According to Ghozali (2016: 134)
looking at the histogram of the residuals. Heterokedastisitas test aims to test
The basis for decision making is: whether in the regression model there is
a) If the spread data around the diagonal an inequality of variance from the
line and follows the direction of the residuals of one observation to another. If
diagonal line or the histogram graph the variance from one observation
shows a normal distribution pattern, then residual to another observation is fixed,
the regression model meets the normality then it is called Homoscedasticity and if
assumption. different is called heteroscedasticity. A
b) If the data spreads far from the diagonal good model is one that does not occur
and / or does not follow the direction of the heteroscedasticity. One way to find out
diagonal line or the histogram graph does whether there is heteroscedasticity in a
not show a normal distribution pattern, multiple linear regression model is to look
then the regression model does not meet at the scatterplot graph or the predicted
the assumption of normality. value of the dependent variable. The basis
of the analysis is:
Multicollinearity Test 1) If there are certain patterns, such as the
According to Ghozali (2016: 103) dots that form a regular pattern (wavy,
multicollinearity test aims to test whether fused and then narrowed), then the
the regression model found a correlation heteroscedasticity has occurred.
between independent variables. 2) If there is a clear pattern, and the points
Multicollinearity testing is a test that aims spread above and below the number 0 on
to test whether the regression model the Y axis, then there is no
found a correlation between independent heteroscedasticity.
variables. The effect of multicollinearity is
that it causes a high variable in the Analysis of Multiple Linear Regression
sample. This means that the standard Regression analysis is a study of
error is large, consequently when the the dependent variable (dependent) with
coefficient is tested, the t-count will be of one or more independent variables
small value from the t-table. This shows (independent variables) with the aim of
that there is no linear relationship between estimating or predicting the dependent
the independent variables that are average based on the value of known
affected by the dependent variable. independent variables (Ghozali, 2017:
To detect the presence or absence of 95). Analysis of the data used in this study
multicollinearity, it is done by looking at is multiple regression. The multiple
Tolerance Value and Tolerance Inflation regression equation implies that in a
Factor (VIF). Tolerance Value measures regression equation with one dependent
the variability of selected independent variable and more than one independent
variables that are not explained by other variable.
independent variables. So a low
Tolerance value is the same as a high VIF Analysis Koefisien Korelasi
value because VIF = 1 / Tolerance Value.
Correlation analysis shows the determination coefficient is used to

direction and strength of the relationship partially determine the effect of one of the
between two or more variables, the independent variables (X) on the
direction expressed in the form of a dependent variable (Y)
positive or negative relationship, while the
strength or weakness of the relationship is Test t
expressed in the magnitude of the Regression partial test (t-test) is
correlation coefficient. intended to see whether the independent
To find out whether the opinion of a variable (independent) individually has an
positive and significant relationship influence on the dependent variable
between independent variables is the (dependent), assuming the other
accounting information system and partial independent variables are constant. The
internal control with the dependent test criteria used by comparing the
variable, namely employee performance. significant value obtained with a
significant level that has been determined
Determination Coefficient Test (𝑹𝟐 ) is 0.05. If the significant value <0.05 then
The coefficient of determination (R the independent variable is able to
^ 2) basically measures how far the significantly influence the dependent
model's ability to explain the independent variable or the hypothesis is accepted
variables (Ghozali, 2013: 97). The partial (Ghozali, 2013: 98).
RESULT AND DISCUSSION

Table 1
Recapitulation of Test Results for Variable Validity in Accounting Information
Systems (X1)
Statement Item r count r table (n = 43) Information
Statement 1 0,623 0,301 Valid
Table 1. shows that all statements are greater than or equal to the value of r_table
valid, because the corrected item total 0.301.
correlaction value of all statements is
Table 2
Recapitulation of Test Results for Validity of Internal Control Variables (X2)
Corrected Item-
Statement Total Correlation rtable (n=43) Information
(rcount)
Table 2 also shows that all statements are greater than or equal to the value of r_table
valid, because the value of the corrected 0.301.
item total correlaction of all statements is
Table 3
Recapitulation of Test Results for Employee Variable Validity (Y)
Corrected Item-
Statement Total Correlation rtable (n=43) Information
(rcount)
Table 3. also shows that all statements greater than or equal to the value of
are valid, because the corrected item total r_table 0.301
correlaction value of all statements is
.
Table 4
Reliability Test Results
Variable Cronbach’s N of Item Information
Alpha
Accounting information system 0,892 10 Reliabel
Internal control 0,899 13 Reliabel
Employee performance 0,824 6 Reliabel
Based on table 3. It shows that 0.836 so it can be concluded that the

Cronbach's Alpha over accounting statements in the questionnaire all of
information system variables is 0.897, these variables are reliable because they
internal control variables are 0.920, have a Cronbach's alpha value greater
employee performance variables are than 0.6.
Table 5 Multicollinearity Test Results
Coefficientsa
Unstandardized Standardized Collinearity
Coefficients Coefficients Statistics
Std.
Model B ErrorBeta t Sig. Tolerance VIF
1 (Constant) 4,500 2,872 1,567 ,125
Accounting
information ,191 ,098 ,361 1,945 ,059 ,292 3,427
system
Internal control ,222 ,093 ,443 2,386 ,022 ,292 3,427
a. Dependent Variable: Kinerja_Karyawan
Based on the table above it can be data does not experience multicollinearity
concluded that the VIF value of each so that the existing regression model is
variable is below 10 and the tolerance appropriate to be used in predicting
value of each variable is greater than 0.1 employee performance.
so that it can be stated that the research
Figure 1 Heterokedasticity Test
From the picture above shows the be concluded that there is no

pattern of points on scatterplot graphs heterokedasticity in the regression model
scattered randomly and do not form of this study, so that the model regression
certain clear and scattered patterns either is appropriate for subsequent analysis.
above or below zero on the Y axis. It can
Figure 2 Normality Graph
From Figure 2. It can be seen that the line. Thus it can be concluded that the
research variable has a data distribution research data is normally distributed, so
that spreads around the diagonal line and that it meets the assumption of normality.
spreads in the direction of the diagonal
Tabel 6 Hasil Uji Regresi Linier Berganda

Coefficientsa
Std.
Model B Error Beta t Sig. Tolerance VIF
1 (Constant) 4,500 2,872 1,567 ,125
Accounting information
,191 ,098 ,361 1,945 ,059 ,292 3,427
system
From the above output we can know the Conversely, each decrease
value of constants and regression in one unit of accounting
coefficients so that it can be formed information system
multiple linear regression equations as variables (X1) and other
follows: variables is constant, it will
𝑌 = 4,500 + 0,191𝑋1 + 0,222𝑋2 + 𝑒 reduce the employee
performance variable (Y)
The above equation can be interpreted as by 0.191.
follows:
𝛽2 =0,222 it means that every addition
𝛽0 = meaning that if the of one unit of internal
4,500 accounting information control variable (X2) and
system variable (X1) and other variables is constant,
internal control (X2) have it will increase the value of
no value (0), then the employee performance
employee performance variable (Y) by 0.222.
variable value is 4,500 Conversely, every
decrease of one unit of
𝛽1 = 0,191 meaning that each addition internal control variable
of one unit of accounting (X2) and other variables is
information system constant, it will reduce the
variables (X1) and other value of employee
variables is constant, it will performance variable (Y)
increase the value of by 0.222.
employee performance
variables (Y) by 0.191.
Table 7 Results of Correlation Coefficient Calculations

Correlations
Accounting
information Internal Employee
system control performance
Accounting information Pearson
1 ,842** ,735**
system Correlation
Sig. (2-tailed) ,000 ,000
N 43 43 43
Internal control Pearson
,842** 1 ,747**
Correlation
Sig. (2-tailed) ,000 ,000
N 43 43 43
Employee performance Pearson
,735** ,747** 1
Correlation
Sig. (2-tailed) ,000 ,000
N 43 43 43
**. Correlation is significant at the 0.01 level (2-tailed).
Based on the results of the above Employee Performance. In addition, the

calculation, it can be seen that the correlation between Internal Control (X2)
correlation between Accounting and Employee Performance (Y) is 0.747.
Information Systems (X!) And Employee This shows that there is a strong positive
Performance (Y) is 0.735. This shows that correlation between Internal Control on
there is a positive correlation between Employee Performance
Accounting Information Systems and
Table 8 Calculation Results for the Coefficient of Determination

Model Summaryb
Adjusted R Std. Error of the

Model R R Square Square Estimate
1 ,773 a
,597 ,577 1,82882
a. Predictors: (Constant), internal control, Accounting information system
b. Dependent Variable: Employee performance
KD = 𝑅2 x 100%
= (0,773)2 x 100%
= 59,7%
meaning of the variable Accounting
Thus, a coefficient of determination of Information System (X1) and Internal
59.7% is obtained which indicates the Control (X2) giving a simultaneous
(together) effect of 59.7% on Employee 40.3% is influenced by other factors not

Performance (Y) ,. While the remaining examined by the authors
.
Table 9 Partial Test Results (t test)
Coefficientsa
Std.
Model B Error Beta t Sig. Tolerance VIF
1 (Constant) 4,500 2,872 1,567 ,125
,191 ,098 ,361 1,945 ,059 ,292 3,427
system
From the above calculation, the calculated then H_0 is rejected, meaning that the
t value for the Accounting Information Accounting Information System affects
System is 1.945 and t table is 1.68. Employee Performance.
Because the value of t arithmetic> t table
Table 10 Partial Test Results (t test)

Coefficientsa
Std.
Model B Error Beta T Sig. Tolerance VIF
1 (Constant) 4,500 2,872 1,567 ,125
,191 ,098 ,361 1,945 ,059 ,292 3,427
system
From the above calculation, the calculated an effect of 0.737. Accounting Information
t value for Internal Control is 2.338 and t System has a value of t arithmetic <t table
table is 1.68. Because the value of t where 1,945 <1.68 with a significance
arithmetic> t table then H_0 is rejected, level of 0.59> 0.05 so that it can be stated
meaning that Internal Control affects that the accounting information system
Employee Performance. significantly influences employee
performance.
Discussion These results are also in line with
A. Effects of Accounting Information research conducted by Cahyanti I.G.A.D
Systems on Employee Performance and Suartana I.W (2018) which shows that
Based on the partial test results, Accounting Information Systems have a
the accounting information system positive effect on employee performance
variable on Employee Performance has
Effects of Internal Control on Employee Akuntan Oleh

Performance Akuntan Publik. Jilid 1
Based on the partial test results, Edisi Keempat. Jakarta. Salemba
the variable Internal Control on Employee Empat.
Performance gives an effect of 0.747. Bintaro dan Daryanto. (2017). Manajemen
Accounting Information System has a Penilaian Kinerja Karyawan.
value of t arithmetic <t table where 2,386 Yogyakarta. Gava Media.
<1.68 with a significance level of 0.22> Darodjat T.A. (2015). Konsep-konsep
0.05 so it can be stated that Internal Dasar Manajemen Personalia
Control significantly influences employee Masa Kini. Bandung. Refika
performance. Aditama.
This result is also in line with research Fahmi Irham. (2016). Manajemen Sumber
conducted by Binilang N.N, et al (2017) Daya Manusia Teori dan Aplikasi.
which shows that Internal Control has a Bandung. Alfabeta.
positive and significant effect on Ghozali.I. (2017). Aplikasi Analisis
Employee Performance. Multivariate dengan Program
SPSS 23 . Semarang: BP
CONCLUSION Universitas Dipenogoro.
From the results of research Juliandi A, Irfan, Manurung S, dan
regarding the Effect of Accounting Satriawan B. (2016). Mengolah
Information Systems and Internal Control Data Penelitian Bisnis Dengan
on Employee Performance at PT. INTI SPSS. Medan. Ilmiah Aqli.
(Persero) with a total of 43 respondents, Kasmir. (2016). Manajemen Sumber
the following conclusions are obtained: Daya Manusia (Teori dan Praktik).
1) The results of partial testing indicate Jakarta. Rajagrafindo Persada.
that Accounting Information Systems Kaswan. (2018). Organisasi
affect the Performance of Employees at Pembelajaran Untuk Meraih
PT. INTI (Persero) has been running well Keunggulan Bersaing. Bandung.
and has a positive correlation on Pustaka Setia.
Employee Performance, so the better Krismiaji. (2015). Sistem Informasi
application of Accounting Information Akuntansi. Yogyakarta. Sekolah
Systems will improve Employee Tinggi Ilmu Manajemen YKPN.
Performance. Mangkunegara. AA.A.P. (2013).
2) The partial test results show that Manajemen Sumber Daya
Internal Control has an effect on the Manusia Perusahaan. Bandung.
Performance of Employees at PT. INTI Remaja Rosdakarya.
(Persero) that has been running very well Maya Sari, Nur Zeina dan Efendi, R
and has a positive correlation on Hidayat. (2017). Sistem Informasi
Employee Performance, so the better the Akuntansi Motoda Cara Cepat
application of Internal Control will improve Paham Akademisi dan
the Performance of Employees. Implementasi di Lapangan
(Praktisi). Bandung. FEKOM
UNLA PRESS.
REFERENCES Mulyadi. (2016). Sistem Akuntansi.
Andi. (2017). Sistem Informasi Akuntansi Jakarta. Salemba Empat.
(Esensi dan Aplikasi). Yogyakarta. Romney M.B dan Steinbart P.J.
Andioffset. 2017. Sistem Informasi Akuntansi.
Arikunto, Suharsimi. (2014). Prosedur Jakarta Selatan.Salemba Empat.
Penelitian Praktis Pemeriksaan
Sinambela L.P. (2012). Kinerja Pegawai

Teori Pengukuran dan Implikasi.
Yogyakarta. Graha Ilmu.
Sugiyono. (2018). Metode Penelitian
Kuantitatif, Kualitatif, dan R&D.
Bandung. Alfabeta.
Sujarweni V.W. (2015). Metodologi
Penelitian Bisnis dan Ekonomi.
Yogyakarta. Pustakabarupress.
Susanto Azhar. (2017). Sistem Informasi
Akuntansi. Bandung. Lingga Jaya.
Warren C.S, Reeve J.M, Duchac J.E
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JASa ( Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi )

Vol. 4 No. 1 /April 2020

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL

Friska Zagita Sagala

Keywords: Accounting Information Systems, Internal Control and Employee Performance

INTRODUCTION According to Krismiaji (2015: 216) internal

Internal Control H 2: Internal Control influences

table <r count is valid. Test the validity of

Information : which are dimensions of a variable and

Keterangan : Interval (MSI) according to Sugiyono

Correlation analysis shows the determination coefficient is used to

RESULT AND DISCUSSION

Accounting information system 0,892 10 Reliabel

Internal control 0,899 13 Reliabel

Employee performance 0,824 6 Reliabel

Based on table 3. It shows that 0.836 so it can be concluded that the

Table 5 Multicollinearity Test Results

Figure 1 Heterokedasticity Test

From the picture above shows the be concluded that there is no

Figure 2 Normality Graph

Tabel 6 Hasil Uji Regresi Linier Berganda

Table 7 Results of Correlation Coefficient Calculations

Based on the results of the above Employee Performance. In addition, the

Table 8 Calculation Results for the Coefficient of Determination

Adjusted R Std. Error of the

(together) effect of 59.7% on Employee 40.3% is influenced by other factors not

Table 10 Partial Test Results (t test)

Effects of Internal Control on Employee Akuntan Oleh

Sinambela L.P. (2012). Kinerja Pegawai

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