Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT. Global Bisnis Adisatria Regional Sumatera)

Abstract

This research aims to determine the effect of accounting information systems and internal control on the performance of the company PT. Global Bisnis Adisatria. Data collection techniques in research use questionnaires. The population in the study included top level managers and middle level managers with a total of 35 respondents.The sampling technique used is saturation sampling. Data analysis using multiple linear regression using Statistical Packages for Social Science (SPSS) version 26. This statistical method is used to test the multiple linear regression hypothesis.The research results show that internal control variables have no effect on company performance. Accounting information system variables have a positive effect on company performance. Simultaneous testing shows a significant influence between the independent and dependent variables.