The Influence of Accounting Information Systems and Internal Control on Employee Performance Using Artificial Intelligence as an Intervening Variable at the Kuala District Office

Baihaqi Ammy

Abstract


This research aims to test and analyze the influence of accounting information systems and internal control on employee performance with artificial intelligence as an intervening variable at the Kuala sub-district office directly and indirectly. The approach used in this research is associative. The population in this study was all 35 employees. The sample in this study used a census or sampling technique totalling 35 employees. The data collection technique in this research uses a questionnaire technique. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system has no direct effect on artificial intelligence. The accounting information system does not affect employee performance. Internal control has a significant effect on artificial intelligence. Internal control has a significant effect on employee performance. artificial intelligence does not have a significant effect on employee performance. The accounting information system does not affect employee work with artificial intelligence as an intervening variable. Internal control does not affect employee performance with artificial intelligence as an intervening variable

Keywords


Accounting Information System; Artificial Intelligence; Employee Performance; Internal Control

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References


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