PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

Abstract

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.