The Influence Of Accounting Information System, Internal Control, And Work Motivation On The Performance Of Employees Of The People's Credit Bank In Tabanan Regency

Abstract

The case of bad loans at BPR in Tabanan Regency has attracted public attention because it involves employees in violations of lending procedures. These violations have resulted in high rates of Non Performing Loans (NPL) and ultimately led to the revocation of the bank's operating license by the Financial Services Authority (OJK). This phenomenon highlights the importance of employee performance quality in maintaining the stability and sustainability of financial institutions, particularly in the area of credit disbursement. Company performance is significant influence by employee performance, both individually and collectively. The influencing factors include accounting informations system, internal control, and work motivation. Therefore, the purpose of this study is to analyze the influence of accounting information system, internal control, and work motivation on the performances of BPR employees in Tabanan Regency. The researcher applied quantitative data with samples obtained from purposive sampling. The selected respondents were BPR employees in the accounting, teller, customer service, and credit departments, totaling 102 respondents. Then, the data were analyzed through multiple linear regression. The result is that accounting informations systems (X1), internal control (X2), and work motivation (X3) have a significant positive influence on the performance of BPR employees (Y) in Tabanan Regency.