The Effect of Accounting Information Systems and Internal Control Systems on Employee Performance at an Automotive Company in Medan City

Abstract

This study aims to analyze the effect of Accounting Information Systems and Internal Control Systems on Employee Performance at an automotive company in Medan, Indonesia. The novelty of this study lies in its focus on the automotive sector, which has received limited research attention regarding employee performance. This study employed a quantitative survey approach, collecting primary data through questionnaires distributed to 150 employees using a saturated sampling technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings indicate that Accounting Information Systems and Internal Control Systems have positive and significant effects on employee performance. Effective accounting information systems provide accurate, relevant, and timely information, facilitating task completion, improving work efficiency, increasing productivity, and reducing errors. However, this study is limited to one automotive company in Medan, which restricts the generalizability of its findings to other industries. The results are expected to help automotive companies improve accounting information systems and internal controls to enhance employee performance and achieve organizational goals, while also providing a reference for future academic research on employee performance.