Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Obor Mas Cabang Utama Sikka

Abstrak

This study aimed to examine the influence of the accounting information system and the internal control system on cooperative performance (An Empirical Study at KSP Kopdit Obor Mas Branch Sikka).  The Study Employed An associative causal approach with a sample of this study consisted of employees of KSP Kopdit Obor Mas Main Branch Sikka. Data were collected through questionnaires distributed to all employees of the cooperative. A saturated sampling technique was applied, resulting in a total of 32 respondents. The data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that both partially and simultaneously, the accounting information system and the internal control system did not have a significant influence on cooperative performance.