The Effect of Accounting Information System Payroll and Internal Control Tothe Performance of Employees

JASa ( Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi )
Vol. 4 No. 2/ Agustus 2020

ISSN 2550-0732 print / ISSN 2655-8319 online
The Effect of Accounting Information System Payroll and Internal Control to The
Performance of Employees
Evi Violina
Universitas Langlangbuana, Indonesia
Eviviolina12@gmail.com
Abstract: This study examines the effect of accounting information systems payroll and
internal control on employee performance. Data regarding accounting information
system payroll, internal control, employee performance were obtained through
questionaires to employees of PT Oasis Waters International Cabang Bandung. The
data obtained were then analyzed using multiple linier regression analysis methods, and
using SPSS. The results showed that there was an influence between the accounting
information system payroll (X1) and internal control (X2) on employee performance (Y).
Keywords: Accounting Information System Payroll, Internal Control, Employee
Performance.
INTRODUCTION that are applied to companies can

Business sector activities in the encourage companies in particular the
service and trade sectors are growing accounting department to produce
rapidly. The rise of business growth at quality accounting information, that is
this time creates the emergence of new timely, relevant, accurate and complete
businesses engaged in similar fields so information. (Dwi Panji Permana, 2015)
as to create increasingly fierce The parties involved in the
competition conditions. This situation payroll accounting information system
forces business people to be careful in are the personnel section, the time
managing their business. But recording section, the general
sometimes there are difficulties in accounting section, the wage and salary
getting quality employees because they accounting section, the cashier and cost
have to consider the welfare and salary accounting sections. While the forms
that is competitive with other companies. used by the payroll are salary or wage
(Eny P, et al, 2014) checks and salary envelopes, payroll
Payroll problems in the company journals and check registers, employee
is a part that should get the most salary or wage details, and employee
attention, because in addition to the salary or wage records, where these
biggest costs in the company's operating forms serve as one of the payroll internal
costs, also because employees are control tools. . (Marihot Tuah Efendi
sensitive to errors that occur in payroll or Hariandja, 2010)
things that are not reasonable Internal control is all
associated with payroll. Seeing this, we organizational plans, methods, and
need a good payroll accounting measurements chosen by a business
information system to produce payroll activity to secure assets, check the
information that is accurate, fast, and accuracy and state of the business
reliable. (Syaril Efendi, 2014) accounting data, improve operational
Payroll accounting information efficiency, and support compliance with
systems in the company are very established managerial policies, so
important to exist, especially if the internal control is indispensable for
company has enough employees. policies which is determined by the
Payroll accounting information systems management is carried out as well as
Submitted: June 27, 2020; Accepted: July 30, 2020;

Published: August 20, 2020; Website: http://journalfeb.unla.ac.id/index.php/jasa
183
possible, the reports provided by performance. To find out internal control

subordinates are true and trustworthy, affects employee performance.
business efficiency is achieved and is
able to secure the company's assets. Hipotesis
The purpose of payroll internal control in H1: Payroll Accounting Information
the accounting system is to determine Systems affect Employee Performance
the correct amount of salary paid to each at the company.
employee to gain confidence that the H2: Internal Control influences
salary is paid to those entitled to receive Employee Performance in companies.
it. (Mulyadi, 2016) According to Wijayanto in
Increasing the number of Mardi's book (2011: 4) said that: payroll
employees in balancing the number of accounting information system is the
customers which is increasingly causing arrangement of various documents,
an increase in activities in the communication tools, implementing
management of payroll, this results in staff, and various reports designed to
the goals and scope of control to be transform financial data into information
applied. Because in general control ". Purpose of Accounting Information
does not guarantee mistakes and fraud Systems, Securing company assets,
can be eliminated, but only in the form of Generate various information to make
minimizing fraud and errors. However, decisions, Generate information for
the existence of an adequate control external parties, Produce information for
system can help companies to obtain all employee or division performance
information that is true, relevant, easy to appraisal, Providing past data for audit
understand, timely and reliably. purposes (inspection), Produce
Information like this can be used as a information needed in planning and
basis for payroll payments so that salary controlling activities
payments can be given on time and According to Mardi (2011), the
according to the amount. (Dwi Panji functions involved in the accounting
Permana, 2015). A company must information system are:
frequently evaluate its performance, Staffing Function, Time Recording
because by evaluating the performance Function, Function of Making a Salary
of a company will be good and to keep and Wage List, Accounting Function,
growing and able to compete. This Financial Functions.
improvement will continue to be carried According to Lilis Puspitawati
out continuously, so that the company's and Sri Dewi Anggadini (2011) said that:
performance will be better and can Internal control is all organizational
continue to excel. Performance plans, methods and measurements
appraisal is a periodic opportunity to chosen by a business activity to secure
communicate between the person who its assets, check the accuracy and
assigns the work and the person who is reliability of the business accounting
working on it to discuss what they expect data, improve operational efficiency, and
of each other and how far the support compliance with established
expectation is fulfilled. Performance managerial policies.
appraisal enables communication According to Mardi (2011)
between superiors and subordinates to internal control consists of 4 elements,
increase productivity and evaluate what namely:
developments are needed so that an Organizational structure.
employee's performance increases. a framework of strict separation
(Hasibuan, 2010) The purpose of the of responsibilities based on functions
authors conducting this research are. To and levels of units formed. The principle
find out which payroll accounting in composing an organizational
information systems affect employee structure, namely the separation

184
between each existing function and a the recruitment process carried out to
function should not be given full them, whether based on professional or
responsibility for carrying out all stages based on carity.
of activities, this aims to create a According to Mardi (2011)
mechanism for mutual control between internal control consists of 5
functions optimally. components, namely:
The system of authority and recording Control environment
procedures in the organization. This control environment is an
The organizational structure individual's perception in the company
must be equipped with job descriptions about the importance of internal control.
that regulate the rights and authority of Company leaders must demonstrate
each level along with all of its staff. The their commitment to the implementation
job description must be supported by the of strict controls and policies that are
procedure instructions in the form of consciously and directly followed by
rules for carrying out the work subordinates. This atmosphere is an
accompanied by an explanation of the effective control environment that is
parties that are authorized to authorize applied in the company.
the activities, and then all related to Control activities Control
recording must also be accompanied by activities are a set of rules and policies
standard procedures. Good recording that have been established and outlined
procedures guarantee the accuracy and for the purpose of successful control
reliability of data in the company. within the company. Control activities
Transaction occurs if it has been are basically in the form of controls that
authorized by an authorized official and use an information technology-based
each document has valid evidence, approach and controls that use a
initials and signature of the official who manual approach.
authorizes it. Risk assessment The risk
Healthy work performance. management strategy approach is an
Healthy work procedures are practices important instrument in controlling the
that are made in such a way as to company's business. The control
support the achievement of internal system must be regularly evaluated for
control objectives which are effectiveness. The organization must
demonstrated in several ways. The conduct a risk assessment to identify,
prudent element is important to be analyze and manage risks that are
maintained so that no one handles relevant to financial reporting.
transactions at the beginning to the end Quality of information and
alone, must be rolling between communication
employees, carry out various tasks that The quality of the information
have been given, check deficiencies in generated gives full support to the
implementation, and avoid fraud. success of the leadership in making
Qualified employees. business decisions, the report
One of the main elements driving information generated by SIA helps
the organization is employees, leaders make decisions related to the
employees must be qualified so that the company's operations and how financial
organization has a quality image. In information can be communicated
general, employee quality is determined quickly and accurately.
by three aspects, namely education, Supervision
experience, and morals. Not only The high performance achieved
quality, but the appropriateness of cannot be separated from the
responsibilities and division of tasks application of supervision techniques
need to be considered. Qualified which show that "someone is under
employees can be determined based on supervision, but feels unattended".

185
Effective supervision is carried out to objectives, vision, and mission of the

improve performance not to eliminate organization as outlined through the
company performance and strategic planning of an organization.
achievement. According to Handoko and Rivai in
According to Moeheriono (2014) Ma’ruf Abdullah (2014) there are three
explains that: Performance is a picture factors that affect performance, namely:
of the level of achievement of the Halo effect, Centralized tendency, Can
implementation of a program of be too soft and too hard.
activitiesor policies in realizing the goals,
According to Suwanto (2011) states Performance Improvement.
that: "Performance appraisal is one of Enables employees and managers to
the important tasks for the company to take actions related to work
find out the level of employee improvement. Placement Decision.
performance it has". According to Determine promotions, transfers, and
Wether and Davis in Suwanto (2011) demotion. Staffing Process Deficiencies.
performance appraisal has several Affect employee recruitment
goals and benefits for companies and procedures.
employees, including:
METHODS make generally accepted conclusions or

Research Design generalizations." This study aims to
According to Moh. Nazir, in his describe, analyze, and then draw
research method (2014) states that: conclusions about the state of the object
"Research design is all the processes under study based on the facts
required in planning and conducting contained in the company.
research." So it can be said that the
research design starts from the Verification Research
identification of the problem formulation. The Verification Research
Up to the formulation of hypotheses and Method is research that tests
their relation to existing theories and hypotheses by collecting data from the
literature. field." This study aims to find out the
The research design used is: relationship between the three variables,
namely variable X1, variable X2, and
Descriptive Research variable Y or to test the truth of the
Descriptive research is a type of hypothesis.
research to analyze data by describing
or describing data that has been Variable Operationalization
collected as it is without intending to
Operationalization of variables is to put information system" and X2 "internal
forward a brief description of the control".
variables to be examined according to 2. The dependent variable (Variable Y)
the wishes of researchers by or the dependent variable is a variable
considering the condition of the that is affected or which is due to an
company to be investigated by independent variable. Then the Y
measuring the indicators that will be variable in this study is "Employee
used and the classification of data. performance".
The independent variable (Variable X) or
the independent variable is the variable Data Collection Methods
that influences or causes the change / Questionnaire / Questionnaire
emergence of the dependent variable. In According to Sugiyono (2017) states
this study the variables X are X1 "the that the questionnaire is a data
influence of the payroll accounting collection technique that is done by

186
giving a set of questions or written According to Umi Narimawati (2012) in

statements to respondents to be his book states that: Verification method
answered. is a method of testing hypotheses
through statistical analysis tools"
Validity and Reliability Test According to the above understanding it
Test Validity can be concluded that a study that aims
According to Sugiyono (2017) to test the truth of hypotheses is done
states that: Validity is a dejarat through data collection in the field so it is
determination between the data that known that the variable analysis (X) is
occurs in the object of research with data the payroll accounting information
that can be reported by researchers". system and internal control of the
Thus valid data is "no different" data variable (Y), namely employee
between the data reported by the study performance through statistical analysis
and the data that actually happened to tools.
the research object. The requirements of
a research instrument can be said to be RESULTS AND DISCUSSION
valid according (Sugiyono, 2012: 179) The results of the study of payroll
which must be fulfilled which must have accounting information systems, internal
the following criteria: If r> 0.30, then the control and employee performance were
question items from the questionnaire obtained from a study of questionnaires
are valid, If r <0.30, then the question distributed to 35 respondents at PT
items from the questionnaire are invalid OASIS Waters International Branch
Bandung. The tendency of respondents'
Reliability Test answers to statement items that meet
According to Sugyiono (2017) the validity and reliability test
states that: Reliability is related to the requirements.
degree of consistency and stability of
data or findings. In a positivatic Descriptive Research Results
(quantitative) view, a data is declared Interpretation of respondent
reliable if two or more researchers in the response data can be used to enrich the
same object produce the same data, or discussion material so that it can be
a group of data when broken into two seen how the condition of each indicator
shows no different data. variable being studied. To make it easier
to interpret the variables being studied,
Data analysis technique categorization of respondents
Descriptive Analysis 'responses is based on the average
Descriptive analysis is one type score of respondents' responses.
of research whose aim is to present a According to Sugiyono (2009) the
complete picture of social settings or principle of categorizing the average
intended for exploration and clarification score of respondents' responses
of a phenomenon or social reality, by according to the range of maximum
describing a number of variables relating scores and minimum scores divided by
to the problem and the unit under study the desired category. Then the average
between the phenomena tested. score of the respondents' responses
was consulted on the classification table
Verification Analysis (Likert scale) based on classification.
Table 1. Guidelines for the Categorization of Respondents' Average Score Responses

187
Score Response Category

Not good / Inadequate / Very low
0% - 19.99%
20% - 39.99% Poor / Inadequate / Low
40% - 59.99% Enough / Enough / Sometimes
60% - 79.99% Good / High / Adequate

80% - 100% Very good / Very high / Very adequate
Payroll Accounting Information is a recapitulation of employee

System is measured through 3 performance distribution at PT OASIS
dimensions and operationalized into 7 WATERS INTERNATIONAL BRANCH
indicators. The following is the BANDUNG. the results of the calculation
recapitulation of the payroll accounting of the total score overall average overall
information system distribution at PT of the employee performance variable of
OASIS WATERS INTERNATIONAL 96.63 and are at intervals of 80% -
BRANCH BANDUNG. From the 100%. So it can be concluded that the
calculation of the total score, the overall performance of employees at PT OASIS
average score of the Payroll Accounting WATERS INTERNATIONAL BRANCH
Information System variable is 95.65 BANDUNG can be categorized as very
and is at an interval of 80% - 100%. So good or very high.
it can be concluded that the payroll
accounting information system at PT Verification of Research Results
OASIS WATERS INTERNATIONAL Classical Assumption Test
BRANCH BANDUNG is very good or Normality Test
very high. This test is used to test whether
Internal control is measured through 5 the residual value required from the
dimensions and operationalized into 10 regression is normally distributed or not.
indicators. Below is a recapitulation of A good regression model is one that has
the distribution of internal controls at PT a normally distributed residual value.
OASIS WATERS INTERNATIONAL Test the residual normality using the
BRANCH BANDUNG. From the graphical method by looking at the
calculation of the total score the overall spread of data on the diagonal source on
average score of the internal control the Normal PP Plot of Regression
variable of 97.07 is at an interval of 80% standardized residual and Kolmogorov-
- 100%. Thus it can be concluded that Smirnov charts with the help of SPSS 21
internal control at PT OASIS WATER software. As a basis for decision
INTERNATIONAL BRANCH BANDUNG making, if the points spread around the
is categorized as very good or very high. lines and follow diagonal lines then the
Employee performance is measured residual value is normal and if the
through 8 dimensions and significance value> 0.05 then the data is
operationalized into 12 indicators. Below normally distributed.

188
Figure 1. Normality test

Source: Results of SPSS21 data processing
Based on the normality graph normality assumption proven from

using the p-p plot above, it is known that normality using the Kolmogorov-
the scatter points follow a diagonal line Smirnov test as follows:
that shows that the data meets the
Table 2. One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 35
Mean .0000000
Normal Parameters a,b .53834255
Std. Deviation
Absolute .288
Most Extreme Differences Positive .288
Negative -.190
Kolmogorov-Smirnov Z 1.705
Asymp. Sig. (2-tailed) .006
a. Test distribution is Normal.
b. Calculated from data.
Based on the Kolmogorov- (2-tailed) is greater than 0.05, so it can

Smirnov test output table above, be concluded that the data has fulfilled
obtained significance (Asymp. Sig. (2- the normality assumption .
tailed) of 0.06. The value (Asymp. Sig.
Multicollinearity Test near perfect correlation (the correlation

Multicollinearity test aims to is 1 or close to 1). A good regression
determine the circumstances in which model should not occur perfect or near
the regression model found a perfect or perfect correlation between the

189
independent variables. To be able to test (VIF) and Tolerance, if the VIF value is
the presence or absence of less than 10 and Tolerance is more than
multicollinearity by taking into account 0.1, then multicollinearity is declared.
the value of Variance Inflation Factor
Table 3. Multicollinearity Test Results
Coefficientsa
Model Unstandardized Standardiz t Sig. Collinearity
Coefficients ed Statistics
Coefficient
s
B Std. Error Beta Toleran VIF
ce
(Constant) 3.110 1.026 3.030 .005
Payroll Accounting .617 .091 .394 6.786 .000 .138 7.244
1 Information
System
Internal Control .698 .066 .616 10.598 .000 .138 7.244
a. Dependent Variable: Kinerja Karyawan
a VIF of less than 10, it can be
Based on the above output, it is known concluded that there is no
that the two independent variables have multicollinearity between the
a Tolerance value of more than 0.10 and independent variables.
Heteroscedasticity Test occurs in all observations to other

Heteroscedasticity test aims to observations. A good regression model
determine the circumstances in which is not the occurrence of
the variance of the residual variance heteroscedasticity.
Figure 2. Heteroscedasticity Test

Based on the picture above, it is known zero on the Y axis, so it can be

that the points obtained spread concluded that the data studied did not
randomly and do not form a specific find the problem of Heteroscedasticity.
pattern or spread above and below the

190
Autocorrelation Test regression model is a regression that is

Autocorrelation test aims to test free from autocorrelation. Measuring
whether in the linear regression model instruments used to detect the presence
there is a correlation between the error of autocorrelation in this study used the
of the intruder in the period t with the Durbin-Watson test (DW test).
error in the period t-1 (previous). A good
Table 4. Autocorrelation Test Results
Model Summaryb
Model R R Square Adjusted R Std. Error of the Durbin-
Square Estimate Watson
1 .993a .985 .984 .555 2.155

a. Predictors: (Constant), Internal Control, Payroll Accounting Information System
b. Dependent Variable: Employee performance
Based on the above output, dw value of Multiple Linear Regression Analysis

2.155 is known. The value is compared The analysis used in this
with the dL and dU values found in the research is multiple linear regression
Watson durbin table. Obtained dL value analysis because it consists of two
of 1,283 and dU of 1,653. From the independent variables and one
above values, it is known that the value dependent variable.
of 1,283 <2,155> 1,653. Then it can be
concluded that autocorrelation did not
occur.
Table 5. Multiple Linear Regression Coefficient
Model Unstandardized Coefficients

B Std. Error
(Constant) 3.110 1.026
Payroll Accounting Information .617 .091
1
System
Internal Control .698 .066
a. Dependent Variable: employee performance
Based on the above output, it can be obtain the following multiple linear
seen that the regression coefficient regression equation:
value of the "B" Unstandardized
Coefficients value is obtained in order to Y = 3.110 + 0.617𝐗 𝟏 + 0.698𝐗 𝟐
From the results of the multiple linear internal control is 0, then the employee's
regression equation, each variable can performance value is 3.110. The value
be interpreted as follows: of the regression coefficient of the
The constant value is 3,110; can be payroll accounting information system
interpreted if the value of the payroll variable (b_1) has a positive value of
accounting information system and 0.617; this can be interpreted that each

191
increase in the payroll accounting unit, it will increase employee

information system by 1 unit, it will performance by 0.689 units assuming
increase employee performance by other independent variables are of
0.617 units assuming other independent constant value.
variables are of constant value. Correlation Analysis
The regression coefficient of the internal Correlation analysis is used to
control variable 〖(b〗 _2) is positive, that find the closeness of the relationship
is 0.689; this can be interpreted that and prove the relationship hypothesis
each increase in internal control by 1 and the variables if the data for both
variables are normally distributed.
Table 6. Correlation Coefficient between the Effect of Payroll Accounting Information

Systems Against Employee Performance
Correlations
Payroll Accounting Information employee
System performance
Pearson Correlation 1 .966**

Payroll Accounting
Information System Sig. (2-tailed) .000
N 35 35
Pearson Correlation .966** 1
employee performance Sig. (2-tailed) .000
N 35 35
**. Correlation is significant at the 0.01 level (2-tailed).
Based on the results of SPSS 21 value of 0.966 according to Sugiyono

calculations, it can be seen that the (2010: 6) is in the coefficient interval of
correlation between the influence of the 0.80-1000, including a very strong
payroll accounting information system category with a positive direction.
on employee performance is 0.966. The
Table 7. Correlation Coefficient between Influence of Internal Control on Employee

Performance
Correlations
Internal Control Employee
performance
Internal Control Pearson Correlation 1 .982**
Sig. (2-tailed) .000
N 35 35
Employee performance Pearson Correlation .982** 1
Sig. (2-tailed) .000
N 35 35
**. Correlation is significant at the 0.01 level (2-tailed).
Based on the calculation of SPSS 21, it performance is 0.982. Value 0.982

can be seen that the correlation between according to Sugiyono (2010: 6) is in the
internal control and employee coefficient interval 0.80-1000, including

192
the category of very strong with a performance at PT OASIS WATERS

positive direction. INTERNATIONAL BRANCH BANDUNG
is 93.4%
Analysis of the coefficient of
determination The effect of internal control on
Analysis of the coefficient of employee performance
determination is used to see how much Kd = r 2 x100%
the independent variable (X) affects the Kd = (0.9822 )x100%
dependent variable (Y) expressed as a Kd = 0.964x100%
percentage. Kd = 96.4%
Then the amount of correlation will be
known as follows: Based on the calculation of the
coefficient of determination it can be
The effect of payroll accounting assumed that the magnitude of the
information systems on employee effect of internal control on employee
performance performance at PT OASIS WATERS
Kd = r 2 x100% INTERNATIONAL BRANCH BANDUNG
Kd = (0.9662 )x100% is 96.4%
Kd = 0.934x100%
Kd = 93.4% Hypothesis Test (t)
This T-test aims to test how
Based on the calculation of the partial influence of the independent
coefficient of determination it can be variables on the dependent variable. By
assumed that the magnitude of the using SPSS 21 software, the following
influence of the payroll accounting results are obtained:
information system on employee
Table 9. Partial Hypothesis Testing Results

Coefficientsa
Model Unstandardized Standardized T Sig.
Coefficients Coefficients
B Std. Error Beta
(Constant) 3.110 1.026 3.030 .005
.617 .091 .394 6.786 .000
Payroll Accounting
1 Information System
Employee .698 .066 .616 10.598 .000
performance
a. Dependent Variable: Employee performance
Hypothesis X1 (Effect of Payroll

Accounting Information Systems on H01 : β1 ≠ 0 Payroll
Employee performance) accounting
information
H01 : β1 = 0 Payroll systems partially
accounting affect employee
information performance.
system partially
has no effect on With a significant level (α) of 5% with
employee degrees of freedom df = 35-2, a t-table of
performance. -2,035 or 2,035 is obtained.

193
effect on
performance.
Based on significance: H02 : β2 ≠ 0 internal control

If the significance is> 0.005 then H0 partially
is accepted. influences
If the significance <0.005 then H0 is performance.
rejected.
With a significant level (α) of 5% with
Based on the table above, the value degrees of freedom df = 35-2, a t-table of
of tcountn is obtained for the payroll -2,035 or 2,035 is obtained.
accounting information system variable
against employee performance of 6,786 Based on significance:
If the significance is> 0.005 then H0 is
and Sig's value of 0,000. Because tcount
accepted.
is greater than ttable (6,786> 2,024) and If the significance <0.005 then H0 is
the significance value is 0,000 <0.05, H0 rejected.
is rejected, meaning that partially the
payroll accounting information system Based on the table above, the value of
has a significant effect on employee t_count for the internal control variable on
performance. A positive t_calculation employee performance is 10,598 and
means that it has a positive effect. the Sig value is 0,000. Because the
value of t_count is greater than t_table
Hypothesis X2 (Effect of Internal Control (10,598> 2,035) and the significance
on Employee Performance) value is 0,000 <0.05, H0 is rejected,
meaning that partially internal control
H02 : β2 = 0 partial internal has a significant effect on employee
control has no performance. A positive t_count means
that it has a positive effect.
RESULT AND DISCUSSION research conducted by Fahmi Rizaldi

Effect of Payroll Accounting (2015) which states that accounting
Information Systems on Employee information systems have a positive and
Performance significant effect on employee
Based on research performance.
conducted at PT OASIS WATERS
INTERNATIONAL BRANCH The Influence of Internal Control on
BANDUNG, states that the payroll Employee Performance
accounting information system affects Based on research conducted at PT
employee performance. This can be OASIS WATERS INTERNATIONAL
seen from the regression coefficient BRANCH BANDUNG, states that the
value of the payroll accounting payroll accounting information system
information system variable 〖(b〗 _1) has affects employee performance. This can
a positive value of 0.617 with a be seen from the variable regression
significance of 0.000, then the payroll coefficient coefficient value of the
accounting information system has a internal control variable pengendalian
positive and significant effect on (b〗 _2) has a positive value that is 0.698
employee performance. Thus, the with a significant 0.000, then internal
higher the value of the payroll control has a positive effect on
accounting information system, the employee performance. Thus, the
higher the employee performance higher the value of internal control, the
obtained. This is consistent with higher the performance of employees

194
produced. This is consistent with Farisa, L.M., Prita, Septarina, D.S., &
research conducted by Sarita Permata Maria, Siti,W,. (2015).
Dewi (2012) which states that internal “pengaruh pengendalian
control has a positive and significant internal terhadap kinerja
effect on employee performance. karyawan pada pelayanan
medis di RS. Jember Klinik”.
CONCLUSION Jurnal Akuntansi Universitas
Based on the results of multiple Jember. 13(2), 1-69.
linear regression analysis it can be Hall. James A. (2001). sistem Informasi
concluded several things as follows: Akuntansi. Jakarta: Salemba
Payroll Accounting Information Systems Empat
affect employee performance. Payroll Hasibuan. (2010). Manajemen Sumber
accounting information systems must be Daya Manusia. Jakarata:
utilized very well because a good Bumi Aksara.
accounting information system will Hasibuan, Malayu, S.P. (2010).
produce good employee performance Manajemen Sumber Daya
for the company. Internal Control affects Manusia. Jakarta: Bumi
employee performance. Internal control Aksara
must be implemented very well because Is, Mujiarso. (2012) . Tjiwi Kimia Tetap
good internal control will produce good PHK 72 Karyawan Yang
employee performance for the company. Kinerjanya Turun. detik News
(Online). Tersedia:
http://news.detik.com/jawatim
REFERENCES ur/1857911/twiji-kimia-tetap-
Abdullah, Ma’ruf. (2014). Manajemen phk-72-karyawan-yang-
dan Evaluasi Kinerja kinerjanya-turun. (05 Maret
Karyawan. Yogyakarta: 2012).
Aswaja Pressindo. Mangkunegara, Anwar, P. (2011).
Adelia, Jesslyn, Jessica. (2015). Sistem Manajemen Sumber Daya
Informasi Akuntansi Manusia Perusahaan.
Penggajian dan Upah. Bandung: PT. Remaja
(Online). Rosdakarya.
Budi, Lasso, Ananta. (2016). “pengaruh Mardi. 2011. Sistem informasi
pengendalian intern terhadap Akuntansi. Bogor: Ghalia
kinerja karyawan PT Indonesia.
BROTHER SILVER”. Jurnal Marihot Tua Efendi Hariandja. (2010).
Ilmu & Riset Akuntansi. 5(11), Manajemen Sumber Daya
1-15. Manusia. Jakarta:
Diana, Anastasia & Setiawati, Lilis. PT.Grasindo.
(2011). Sistem informasi Mulyadi. (2016). Sistem Akuntansi.
Akuntansi. Yogyakarta: Andi Jakarta: Selemba Empat.
offset Nako, Natalie. “pengaruh sistem
Effendi, Syahril.(2014). “pengaruh informasi akuntansi terhadap
sistem informasi akuntansi kinerja karyawan pada BALAI
penggajian terhadap kinerja PEMANTAPAN KAWASAN
karyawan pada PT HUTAN WILAYAH XI JAWA-
DYNACAST INDONESIA”. MADURA”. Jurnal Ilmu &
Jurnal Measurement. 8(1), 1- Riset Akuntansi. 9(3), 1-15.
12. Nazir. Moh. (2014). Metode Penelitian.
Fahmi, Irham. (2012). Manajemen Bogor: Ghalia Indonesia
Kepemimpinan. Bandung: Nydia, N.B., James, D.D., & Imelda
Alfabeta Ogi,. (2017). “pengaruh

195
pengendalian internal dan karyawan CV Teguh Karya

gaya kepemimpinan terhadap Utama Surabaya”. Jurnal Ilmu
kinerja karyawan pada Hotel & Riset Akuntansi. 4(10), 1-
Boulevaed Manado”. Jurnal 18.
EMBA. 5(2), 1-17. Sugiyono. (2012). Memahami Penelitian
Kualitatif. Bandung: Alfabeta.
Sugiyono (2013). Stastistika Untuk
Panji, Permana, Dwi. (2015). “pengaruh Penelitian. Bandung:
sistem informasi akuntansi Alfabeta.
pengajian dan budaya Sugiyono (2014). Metode Penelitian
organisasi terhadap kinerja Kuantitatif Kualitatif dan R&D.
karyawan”. Jurnal Ilmu & Bandung: Alfabeta.
Riset Akuntansi. 4(12), 1-20. Sugiyono (2015). Metode Penelitian
Parjanti, Eny., Hendra, Kartika., dan Pendidikan (Pendekatan
Nurlela, Siti. (2014). “ Kuantitatif, Kualitatif dan
pengaruh sistem informasi R&D). Bandung: Alfabeta.
akuntansi penggajian Sugiyono (2017). Metode Penelitian
terhadap kinerja karyawan”. Kuantitatif Kualitatif dan R&D.
Jurnal Paradigma. 12(1), 1- Bandung: Alfabeta.
14. Suharsaputra, Uhar. (2012). Metode
Permata, Dewi, Sarita. (2012). Penelitian. Bandung. Refika
“pengaruh pengendalian Aditama
intern dan gaya Sujoko, Efferin., Stevanus, H.D. dan
kepemimpinan terhadap Yuliawati, Tan. (2012).
kinerja karyawan SPBU Metode Penelitian Akuntansi.
yogyakarta”. Jurnal Ilmu & Yogyakarta: Graha Ilmu
Riset Akuntnasi. 1(1), 1-22. Suwanto dan Juni, Priansa, Donni.
Prawirosentono, Suyandi dan Primasari, (2011) . Manajemen SDM
Dewi. (2015). Manajemen dalam organisasi Publik dan
Sumber Daya Manusia Bisnis. Bandung: Alfabeta.
Kinerja dan Motivasi Wibowo. (2016). Manajemen Kinerja
Karyawan. Yogyakarta: BPFE Edisi Kelima. Jakarata:
Puspitawati, Lilis dan Dewi, Anggadini, RajaGrafindo Persada
Sri. (2011), Sistem informasi Zulkarnain, Usman. (2013). “pengaruh
Akuntansi, Yogyakarta: sistem informasi akuntansi
Graha Ilmu penggajian terhadap kinerja
Rizaldi, Fahmi. (2015). “pengaruh karyawan”. Jurnal Ekonomi
sistem informasi akuntansi dan Akuntansi. 4(2), 1-16.
pengajian terhadap kinerja

196

The Effect of Accounting Information System Payroll and Internal Control Tothe Performance of Employees

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

The Effect of Accounting Information System Payroll and Internal Control Tothe Performance of Employees

Uploaded by

Copyright:

Available Formats

JASa ( Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi )

Vol. 4 No. 2/ Agustus 2020

INTRODUCTION that are applied to companies can

Submitted: June 27, 2020; Accepted: July 30, 2020;

possible, the reports provided by performance. To find out internal control

Submitted: June 27, 2020; Accepted: July 30, 2020;

Submitted: June 27, 2020; Accepted: July 30, 2020;

Effective supervision is carried out to objectives, vision, and mission of the

METHODS make generally accepted conclusions or

Submitted: June 27, 2020; Accepted: July 30, 2020;

giving a set of questions or written According to Umi Narimawati (2012) in

Table 1. Guidelines for the Categorization of Respondents' Average Score Responses

Submitted: June 27, 2020; Accepted: July 30, 2020;

Score Response Category

20% - 39.99% Poor / Inadequate / Low

40% - 59.99% Enough / Enough / Sometimes

60% - 79.99% Good / High / Adequate

Payroll Accounting Information is a recapitulation of employee

Submitted: June 27, 2020; Accepted: July 30, 2020;

Figure 1. Normality test

Based on the normality graph normality assumption proven from

Table 2. One-Sample Kolmogorov-Smirnov Test

Based on the Kolmogorov- (2-tailed) is greater than 0.05, so it can

Multicollinearity Test near perfect correlation (the correlation

Submitted: June 27, 2020; Accepted: July 30, 2020;

Table 3. Multicollinearity Test Results

Heteroscedasticity Test occurs in all observations to other

Figure 2. Heteroscedasticity Test

Based on the picture above, it is known zero on the Y axis, so it can be

Submitted: June 27, 2020; Accepted: July 30, 2020;

Autocorrelation Test regression model is a regression that is

Table 4. Autocorrelation Test Results

1 .993a .985 .984 .555 2.155

Based on the above output, dw value of Multiple Linear Regression Analysis

Model Unstandardized Coefficients

Submitted: June 27, 2020; Accepted: July 30, 2020;

increase in the payroll accounting unit, it will increase employee

Table 6. Correlation Coefficient between the Effect of Payroll Accounting Information

Pearson Correlation 1 .966**

Based on the results of SPSS 21 value of 0.966 according to Sugiyono

Table 7. Correlation Coefficient between Influence of Internal Control on Employee

Based on the calculation of SPSS 21, it performance is 0.982. Value 0.982

Submitted: June 27, 2020; Accepted: July 30, 2020;

the category of very strong with a performance at PT OASIS WATERS

Table 9. Partial Hypothesis Testing Results

Hypothesis X1 (Effect of Payroll

Submitted: June 27, 2020; Accepted: July 30, 2020;

Based on significance: H02 : β2 ≠ 0 internal control

RESULT AND DISCUSSION research conducted by Fahmi Rizaldi

Submitted: June 27, 2020; Accepted: July 30, 2020;

Submitted: June 27, 2020; Accepted: July 30, 2020;

pengendalian internal dan karyawan CV Teguh Karya

Submitted: June 27, 2020; Accepted: July 30, 2020;

You might also like