Effectiveness of Accounting Information Systems, Locus of Control and Work Culture on Employee Performance at LPD Kuta

I Kadek KURNIAWAN; Anak Agung Ngurah Mayun NARINDRA; I Wayan Gede Yogiswara Darma  PUTRA

doi:10.61857/jsscs.v1i1.42

Authors

I Kadek KURNIAWAN Warmadewa University, Indonesia
Anak Agung Ngurah Mayun NARINDRA Warmadewa University, Indonesia
I Wayan Gede Yogiswara Darma PUTRA Warmadewa University, Indonesia

DOI:

https://doi.org/10.61857/jsscs.v1i1.42

Keywords:

Effectiveness of Accounting Information Systems, Locus of Control, Work Culture , Employee Performance

Abstract

This research aims to test and analyze the influence of Accounting Information System Effectiveness, Locus of Control and Work Culture on Employee Performance. This research was conducted at the LPD in Kuta District with a research sample of 98 respondents taken using a purposive random sampling technique. All data obtained from the questionnaire distribution is suitable for use, then analyzed using multiple linear regression, hypothesis testing (t test and f test). The results of the research show that, (1) The effectiveness of the Accounting Information System has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the effectiveness of the Accounting Information System, the greater the employee performance at the LPD in Kuta District. (2) Locus of Control has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the Locus of Control, the greater the employee performance in motorized vehicles at the LPD in Kuta District. (3) Work Culture has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or improved the work culture, the greater the employee performance at the LPD in Kuta District.

References

Adha, risky nur, Qomariah, N., & Hafidzi, achmad hasan. (2019). Pengaruh Motivasi Kerja, Lingkungan Kerja, Budaya Kerja Terhadap Kinerja Karyawan Dinas Sosial Kabupaten Jember. Penelitian Ipteks, 4, 16.

Atmadja, A. T., & Saputra, K. A. K. (2018). The influence of role conflict, complexity of assignment, role obscurity and locus of control on internal auditor performance. Academy of Accounting and Financial Studies Journal, 22(5), 1-5.

Dwi Marina, N. K., & Alit Erlina Wati, N. W. (2021). Penggunaan Teknologi Informasi Memoderasi Pengaruh Locus of Control Dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. Hita Akuntansi Dan Keuangan, 2(2), 141–167. https://doi.org/10.32795/hak.v2i2.1528

Hasi, Effendy, & Rambe. (2020). Pengaruh Lingkungan Kerja, Budaya Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai di Dinas Pemadam Kebakaran Kabupaten Labuhanbatu Utara. Jurnal AKMAMI, 1(3), 209–219. http://jurnal.ceredindonesia.or.id/index.php/akmami/article/view/89

Hendri, M., & Kirana, K. C. (2021). Pengaruh Gaya Kepemimpinan, Locus Of Control, Komitmen Organisasi Dan Budaya Organisasi Terhadap Kinerja Karyawan Di Roy Sentoso Collection. Inovasi Penelitian, 2, 10.

Kadek Krisyanti Monita, & I Ketut Yudana Adi. (2022). Pengaruh Efektivitas Sistem Informasi Akuntansi, Budaya Kerja, Dan Insentif, Terhadap Kinerja Karyawan Lpd Di Kecamatan Penebel. Journal Research of Accounting, 3(2), 142–154. https://doi.org/10.51713/jarac.v3i2.57

Krishnadewi, P., Gita, I., Mertha, M., Karyawan, K., Tugas, K., Teknologi, P., Tugas, K., & Akuntansi, E. (n.d.). Pemanfaatan Teknologi Informasi, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa. 1525–

Melasari, SE., M.Si, R., & Lestari, N. (2019). PEngaruh Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja Dan Insentif Terhadap Kinerja Karyawan Pada Perbankan Di Tembilahan. Akuntansi Dan Keuangan, 8(Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja, Insentif, Kinerja Karyawan), 12.

Miati, N. L. P. M., & Sutapa, I. N. (2019). Efektivitas Sistem Informasi Akuntansi Dan Pengaruhnya Terhadap Kinerja Karyawan Dengan Teknologi Informasi Sebagai Pemoderasi. Journal of Economic, Management and Accounting Adpertisi, 01, No 01.

Rozali, M., & Kusnadi, K. (2020). Pengaruh Motivasi Dan Kompensasi Terhadap Kinerja Karyawan Pada Pt Takeda Indonesia. Aliansi : Jurnal Manajemen Dan Bisnis, 13(2), 65–74.

Kualitas Audit. Journal of Applied Managerial Accounting, 3(2), 168-180.

Saputra, K. A. K. (2014). Pengaruh locus of control terhadap kinerja dan kepuasan kerja internal auditor dengan kultur lokal tri hita karana sebagai variabel moderasi. Jurnal Akuntansi Multiparadigma, 3(1), 86-100.

Sjahirul Alim, M. R. (2021). Pengaruh Locus of Control Dan Karakteristik Individu Terhadap Kinerja. Value Added : Majalah Ekonomi Dan Bisnis, 17(2).

Sulistiani, N. M., & Padnyawati, K. D. (2020). Pengaruh Efektivitas Penggunaan, Locus Of Control Dan Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan (Studi Kasus Pada PT. PLN (Persero) Unit Induk Distirbusi Bali). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, April, 254–276. https://ejournal.unhi.ac.id/index.php/HAK/article/view/1505/876