Pengaruh Fungsi Audit Internal dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Karyawan PT. Agung Prima Network
Abstract
This study aims to examine the influence of internal audit function and utilization of information technology on employee performance at PT. Agung Prima Network. This study uses a quantitative approach with a survey method using a questionnaire as a data collection instrument. The research sample was employees of PT. Agung Prima Network who were selected randomly. Data analysis was carried out using regression techniques to test the proposed hypothesis. The results of this study showed an Adjusted R Square value of 0.708. This shows that the relative contribution of the influence of the internal audit function (X1) and the use of information technology (X2) on employee performance at PT. Agung Prima Network is 70.8%. This shows that the internal audit function has a significant positive effect on employee performance. In addition, the use of information technology also has a significant positive effect on employee performance in this company. The practical implication is the importance of strengthening the internal audit function and investing in information technology to support the achievement of company goals through improving employee performance
References
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marcoulides (Ed.), Modern Methods for Business Research (pp. 295-336). Lawrence Erlbaum Associates.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Gelinas, U. J., Dull, R. B., & Wheeler, P. R. (2012). Accounting Information Systems. Cengage Learning.
Geovannie, H., Prabowo, A., & Syafri, M. (2016). Model Penerimaan Teknologi (TAM) dalam Penggunaan Teknologi Informasi. Jurnal Teknologi Informasi, 8(1), 12-23.
Hanindyasari, R., & Nurbaiti, A. (2023). Efisiensi Audit Internal dan Pengaruhnya Terhadap Pengurangan Biaya Audit Eksternal. Jurnal Manajemen, 7(2), 67-78.
Hermelina, A., et al. (2021). Dampak Penerapan Sistem Informasi Akuntansi, Penggunaan Teknologi Informasi, serta Kualitas Sumber Daya Manusia terhadap Peningkatan Kinerja Karyawan. Jurnal Akuntansi dan Keuangan, 23(4), 456-478.
Hunton, J. E., Bryant, S. M., & Bagranoff, N. A. (2004). Core Concepts of Information Technology Auditing. John Wiley & Sons.
Kaunang, V. (2019). The Role of Internal Audit in Enhancing Corporate Performance. Journal of Business and Management, 21(2), 110-123.
Kurniawan, A., Suyanto, S., & Nuraini, R. A. (2023). Pengujian Efektivitas dan Kemudahan Penggunaan Financial Technology Terhadap Kinerja UMKM. Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, 26(2), 363-376.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory. McGraw-Hill.
Nurhayati, R., et al. (2020). The Influence of Internal Audit Function on Employee Performance in Manufacturing Companies. International Journal of Business and Management, 15(7), 55-63.
Nurhayati, R., et al. (2020). Pengaruh Audit Internal terhadap Kinerja Karyawan. Jurnal Akuntansi, 10(2), 123-132.
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17(3), 236-263
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.