ANALYSIS OF THE USE OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS, AND FINANCIAL SUPERVISION ON THE PERFORMANCE OF BP BATAM'S FINANCIAL EMPLOYEES

Abstract

This research aims to test and evaluate the influence of accounting information systems, internal control systems and financial supervision on the performance of financial employees at BP Batam. Quantitative method is the data analysis method used in this research. Finance employees are the population in this research. The sampling technique was carried out using a saturated sampling technique. The data collection technique was carried out by distributing questionnaires via Google Form which was measured using a Likert scale. Tests carried out in this research include descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, F test, t test, and coefficient of determination test. The SPSS version 26 program was used to process the data. The findings show that partially the Accounting Information System does not have a positive and significant effect on Financial Employee Performance, partially the Internal Control System has a positive and significant effect on Financial Employee Performance, partially Financial Supervision has a positive and significant effect on Financial Employee Performance, and simultaneously the System Accounting Information, Internal Control Systems and Financial Supervision have a positive and significant effect on the Performance of Financial Employees at BP Batam.