| dc.description.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% | en_US |
