Pengaruh Pemanfaatan Sistem Informasi Akuntansi Pemahaman Akuntansi dan Pemanfaatan Teknologi terhadap Kinerja Karyawan Bank Sumut Medan dengan Internal Audit sebagai Variabel Intervening

Abstract

This research aims to analyze and determine the influence of the use of accounting information systems, understanding of accounting and use of technology on employee performance at Bank SUMUT Medan with internal audit as an intervening variable. The population in this study were employees of Bank SUMUT, Medan City. The sample used in this study was 160 people. The data collection technique in this research uses a questionnaire or questionnaire technique. The data analysis technique uses descriptive analysis and PLS Structural Equation Model path analysis. Data processing in the research used Smart-PLS version 4. Based on the research results, it was found that the use of accounting information systems had no significant effect on internal audit, understanding accounting had a significant effect on internal audit, the use of technology had a positive and significant effect on internal audit, the use of accounting information systems had an effect significant effect on Employee Performance, Accounting Understanding has no significant effect on Employee Performance, Utilization of Technology has a significant effect on Employee Performance, Internal Audit has a significant effect on Employee Performance, Internal Audit does not significantly mediate the effect of Accounting Information System Utilization on Employee Performance, Internal Audit significantly mediates the effect of Understanding Accounting for Employee Performance, Internal Audit significantly mediates the influence of Technology Utilization on Employee Performance, Based on the Coefficient of Determination of Technology Utilization, amounting to 92.8%. The percentage of employee performance that can be explained by the use of accounting information systems, accounting knowledge, use of technology and internal audit is 39.7%