Analisis Sistem Informasi Akuntansi, Pengwasan Intern Dan Kompleksitas Tugas Terhadap Kinerja Pada Kantor Dinas Kebudayaan Dan Pariwisata di Aceh
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, pengawasan intern dan komplesitas tugasterhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Populasi penelitian ini adalah seluruh karyawan pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh sebanyak 186 orang dan teknik penarikan sampel menggunakan teknik slovin sehingga diperoleh 36orang karyawan. Model yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunujukkan bahwasistem informasi akuntansi, pengawasan intern dan komplesitas tugassecara simultandan parsial berpengaruh terhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Nilai koefisien korelasi (R) sebesar 0,595 menunjukkan bahwa hubungan (korelasi) antara variabel bebas dengan variabel terikat sebesar 59,5%, artinya kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Acehmempunyai hubungan yang sedang dan positif dengan sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 87,6%. Sedangkan koefisien determinasi (R2) sebesar 0,445, artinya setiap perubahan-perubahan dalam variabel kinerjadapat dijelaskan oleh perubahan-perubahan dalam variabel sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 0,445 atau 44,5% dan sisanya sebesar 55,5% dijelaskan oleh variabel lain diluar dari penelitian ini dapat mempengaruhi kinerja misalnya gaya kepemimpinan, sistem akuntansi keuangan, sistem pengendalian internal, pengelolaan keuangan dan lain-lain.
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