PENGARUH SISTEM INFORMASI AKUNTANSI, LIKUIDITAS, DAN EFISIENSI BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN DI BMT CENTER KUBE KARANGANYAR

Abstract

This research aims to analyze the influence of accounting information systems, liquidity and operational cost efficiency on employee performance at the BMT Center Kube Karanganyar. The methods in this research are descriptive analysis, data quality testing, classical assumption testing, and hypothesis testing. The independent variables in this research are the accounting information system, liquidity and operational cost efficiency, while the dependent variable is employee performance. The sample in this study used a saturated sampling technique, where all members of the population were sampled. With the saturated sampling method, 23 samples were obtained. The analysis model used in this research is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 for Windows computer program. The results of this research indicate that the Accounting Information System (X1) has a significant positive effect on employee performance. Liquidity (X2) has a significant positive effect on employee performance. Operational Cost Efficiency (X3) has a significant positive effect on Employee Performance. Accounting Information Systems, Liquidity and Operational Cost Efficiency simultaneously or together have a significant effect on Employee Performance