PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI PADA UNIT PELAKSANA TEKNIS (UPT) PENGELOLAAN PENDAPATAN TELUK KUANTAN

Abstract

This study aims to determine the effect of the use of accounting information systems on employee performance in the Technical Implementation Unit (UPT) of Teluk Kuantan Revenue Management. The population in this study are UPT employees who use Accounting Information Systems. The number of samples in this study were 13 respondents with sampling using a census. Sampling was carried out using a non-probability sampling technique. Data was collected by using a questionnaire measured by a Likert scale. Data analysis was carried out using a simple regression analysis method with the help of SPSS version 20 software. In this study, the independent variables were the Effectiveness of the Use of Accounting Information Systems (X) and Employee Performance (Y) as the dependent variables.

Based on the results of this study indicate that the effectiveness of the use of accounting information systems has a positive and significant effect on employee performance, showing the value of tcount (2.466) > ttable (1.795) besides that it has a value of = 0.031 <0.05 so that the hypothesis in this study is accepted.