The Effect of Accounting Information Systems and Internal Control of Employee Performance with Organizational Culture as A Mediation Variable

ABSTRACT: An organization or company such as the Village Credit Institution needs to pay attention to factors that are employee performance, because employees are one of the valuable assets that will bring an organization or company to success. There are several indicators that affect employee performance including the accounting information system used, culture within the organization and how internal control within the organization. This study aims to determine the effect of accounting information systems and internal control through organizational culture on employee performance. This research is located in the Village Credit Institutions in Mengwi District, the sampling technique used is non-probability sampling with the purpose sampling method. The data collection of this study by distributing questionnaires to 152 employees who worked in LPDs in Mengwi District, 4 questionnaires did not return so this study used 148 respondents. The analysis technique used in this study is path analysis. Based on the results of variable tests indicate that accounting information systems, internal controls and organizational culture affect employee performance. Accounting information systems through organizational culture affect employee performance and internal control through organizational culture affect employee performance.
KEYWORDS: accounting information systems, internal control, organizational culture, employee performance