Effect of Accounting Information System Utilization, Accounting Understanding, and Technology Utilization on Employee Performance with Internal Audit as an Intervening Variable at Bank Sumut Medan

Abstract

This research aims to analyze effect of accounting information system utilization, accounting understanding, and technology utilization on employee performance with internal audit as an intervening variable at Bank Sumut Medan. The type of research used in this research is associative research using a quantitative technical approach. Participants in this research consisted of permanent employees and PKWTT who worked in the business and operational departments respectively. So the sample size in this study is 160 employees of Bank Sumut in Medan City. The data analysis technique used in this research is structural equation modeling-partial least squares (SEM-PLS). The research results show that accounting information system utilization has no significant effect on internal audit at Bank Sumut Medan. Accounting understanding has a significant effect on internal audit at Bank Sumut Medan. Technology utilization has a significant effect on internal audit at Bank Sumut Medan. Accounting information system utilization has a significant effect on employee performance at Bank Sumut Medan. Accounting understanding has no significant effect on employee performance at Bank Sumut Medan. Technology utilization has a significant effect on employee performance at Bank Sumut Medan. Internal audit has a significant effect on employee performance at Bank Sumut Medan. Internal audit does not significantly mediate effect of accounting information system utilization on employee performance at Bank Sumut Medan. Internal audit significantly mediate effect of accounting understanding on employee performance at Bank Sumut Medan. Internal audit significantly mediate effect of technology utilization on employee performance at Bank Sumut Medan.