Measurement of Accounting Information Systems, Internal Control Systems and Employee Performance: Confirmatory Factor Analysis Approach

Novi Trisnawati; Ria Zulkha Ermayda; Devi Sinta Fatmasari; Nadia Arli Rafiah

doi:10.55927/jfbd.v4i2.192

Authors

Novi Trisnawati Universitas Negeri Malang
Ria Zulkha Ermayda Universitas Negeri Malang
Devi Sinta Fatmasari Universitas Negeri Malang
Nadia Arli Rafiah Universitas Negeri Malang

DOI:

https://doi.org/10.55927/jfbd.v4i2.192

Keywords:

Accounting Information System, Internal Control System, Employee Performance, Confirmatory Factor Analysis

Abstract

This study aims to conduct confirmatory factor analysis to test the measurement model of accounting information systems, internal control systems, and employee performance. A total of 120 employees at Public Accounting Firms (KAP) and Accounting Services Firms (KJA) in Malang City were selected as samples in this study. Data analysis was conducted using the confirmatory factor analysis (CFA) methodology. Based on the results of the confirmatory factor analysis, it was determined that the User convenience indicator had the most significant influence in forming accounting information system variables. Monitoring activities are considered the main factor that significantly influences the formation of internal control system characteristics. Punctuality is the most reliable sign of improved employee performance.

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