THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL ON THE PERMORMANCE OF PRODUCTION EMPLOYEES (A Case Study Based on PT. Mukti Jaya Indonesia)

Abstract

Increasing business competition in this era of globalization, especially in manufacturing companies, needs to do several ways to remain competitive and survive. One of the steps that can be taken is to always maintain customer trust by always maintaining product quality, so that product quality can be maintained what companies can do is to increase productivity and maintain employee performance. In addition to maintaining product quality, in order to survive and compete in the business world, it is necessary to make the right decisions. The right decision-making needs assistance from an accounting information system so that the data and information obtained are accurate. This study aims to test whether information systems and internal control affect the performance of production employees at PT. Mukti Jaya Indonesia. Sampling technique using Purposive Sampling. The data analysis technique used is multiple linear regression. The results of the data analysis show that accounting information systems and internal controls have an impact on employee performance.