PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEMERINTAHAN (Studi Kasus Pada Desa Yang Terdapat Pada Kecamatan Donomulyo)

Abstract

This study aims to determine the effect of accounting information systems and internal control systems on government performance. The population in this study are office employees in Donomulyo district. The number of samples in this study was 56 respondents with purposive sampling technique. The data used in this study is primary data using questionnaires distributed to office employees in Donomulyo District. Data analysis was used Multiple Linear Regression Analysis using Statistical Package for the Social Science (SPSS). The results showed that the accounting information system and internal control system simultaneously had a significant positive effect on performance. Meanwhile partially accounting information system has no effect on performance. However, the internal control system has a significant positive effect on the performance of office employees in Donomulyo District.

Keywords: accounting information system, internal control system and performance.