A Perspective of Theory Technology-To-Performance Chain (TPC): Accounting Information Systems, Internal Control and Work Motivation on Employee Performance

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees. The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah. The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable. Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method. The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity.Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance.This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees.The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah.The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable.Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method.The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance

INTRODUCTION
of globalization, the swift evolution of information technology is a consequential outcome.This technological progress, a hallmark of the times, intensifies competition in the business landscape, constantly adapting to evolving human needs (Sopian & Suwartika, 2019).Information technology's pivotal role in developing internal information systems within companies is underscored by its ability to furnish rapid, accurate, and centralized information sources.The accounting information system emerges as a crucial organizational component, enhancing the efficiency and effectiveness of various processes, decision-making, and teamwork (Sopian & Suwartika, 2019).
Recognized by both external and internal stakeholders, accounting information systems cater to the planning, supervision, and control needs of managers and employees alike, providing insights into career prospects within the company (Sopian & Suwartika, 2019).According to Rahmawati (2018), an accounting information system yields efficiency in processing information, thereby enhancing decision-making capabilities.Functionally, it captures and stores company activities, the associated resources, and the involved actors, subsequently transforming data into management-utilizable information while ensuring adequate control.
Internal control, an inseparable facet of the accounting information system, involves processes enacted by the board of commissioners, management, and other personnel within a company (Rahmawati, 2018).A robust internal control system encompasses clear functional responsibilities, a sound authorization and recording system, and sufficient resources.Internal control strives to assure the reliability of financial reporting, compliance with regulations, and the efficacy of operations in achieving company objectives.
Within the realm of internal control, a focal point is the evaluation of company and individual performance, with performance defined as the outcomes derived from fulfilling responsibilities.Notably, employee performance is a critical metric for business success, especially in the face of global market challenges and competition.Mulyadi (2016) identifies two types of internal control system purposes: accounting internal control, safeguarding assets and ensuring accounting data accuracy, and administrative internal control, promoting efficiency and compliance with management policies.
In this dynamically evolving technological landscape, companies must adapt, surpass consumer expectations, and contend with fierce competition.A strategic approach involves enhancing employee performance, integral to a company's success.Performance measurement, as per Putri & Endiana (2020), serves to motivate personnel towards company goals and align actions with predefined standards.The interplay between employee performance and the accounting information system is acknowledged by Sopian & Suwartika (2019), positing that a well-designed system, characterized by ease of use, quick access, reliability, flexibility, and data security, contributes to employee satisfaction.
The scope of accounting information systems extends beyond financial data processing, encompassing non-financial data vital for decision-making.Work motivation, another critical variable, is described by Valentino Anggara & Yadnyana (2019) as a psychological aspect resulting from interactions between employees and their environment.Motivation propels individuals to fulfill goals, and fostering good work motivation is crucial for encouraging employee diligence.
This research, situated at PT Arfia Megah, a chemical industry company leveraging technology in its new information system, explores the impact of accounting information systems, internal control, and work motivation on employee performance.The study addresses challenges arising from the lack of employee understanding of the new accounting information system, attributed partly to inadequate socialization.Building on prior research disparities, the study aims to shed light on the intricate relationships between accounting information systems, internal control, work motivation, and employee performance at PT Arfia Megah.

LITERATURE REVIEW
The Technology-to-Performance Chain (TPC) theory, as elucidated by Goodhue and Thompson (1995), stands as a pioneering research model that delves into the influence of information technology on both individual and organizational performance.This model, a synthesis of the used model and the fit model posits that for technology to exert an impact on performance, it must first be effectively employed and aligned with tasks supported by the technology.The Technology-to-Performance Chain model offers a nuanced understanding of the intricate relationships between technology, user tasks, and the interconnected facets of performance (Goodhue & Thompson, 1995).
In essence, TPC theory asserts that technology plays a positive role in individual performance by facilitating task completion and subsequently impacting overall performance.This holds particularly true in the realm of accounting information systems, where technology has evolved into a pivotal tool for companies seeking to enhance their performance (Al-Eqab & Adel, 2013).

Research Hypothesis Impact of Accounting Information Systems on Employee Performance
According to Sopian and Suwartika (2019), to enhance interest in accounting information systems, it is imperative to persuade users that these systems can significantly improve their performance.Companies must assure employees that accounting information systems contribute to increased productivity, efficiency, and the quality of work output.The hypothesis posited is as follows: H1: Accounting Information System has a positive impact on employee performance.

Impact of Internal Control on Employee Performance
Internal control, as elucidated by Sopian and Suwartika (2019), is a process implemented by a company to safeguard its assets and ensure the reliability of financial reporting, operational effectiveness, compliance with laws and regulations, and adherence to management policies.Effective internal control, which involves good procedures and systems, positively influences employee performance by controlling how a company safeguards assets, checks the authenticity of administrative or accounting processes, enhances operational efficiency, and upholds compliance.The hypothesis is formulated as follows: H2: Internal controls have a positive impact on employee performance.

Impact of Work Motivation on Employee Performance
Motivation can influence the implementation of accounting information systems either positively or negatively, as noted by Valentino Anggara and Yadnyana (2019).Higher work motivation is linked to higher performance.Similarly, Rozi et al. (2021) emphasize the importance of work motivation in sustaining efforts at work and driving work spirit to achieve goals.The hypothesis is stated as follows: H3: Work motivation has a positive impact on employee performance.

Impact of Accounting Information Systems, Internal Control, and Work Motivation on Employee Performance
Sopian and Suwartika's ( 2019) research indicates that accounting information systems and internal control systems are crucial supporting activities for efficient main activities.The lack of a significant positive impact on employee performance, as noted by Masriah et al. (2022), may be attributed to employees' underutilization of accounting information systems and incomplete application of internal control systems in financial reporting activities.The comprehensive hypothesis posits that there is a simultaneous influence of accounting information systems, internal controls, and work motivation on employee performance: H4: There is a simultaneous influence of accounting information systems, internal controls, and work motivation on employee performance.

METHODOLOGY
In this study, the statistical analysis employed multiple linear regression, a method designed to assess the impact of two or more independent variables on a dependent variable characterized by an interval or ratio measurement scale, within a linear equation.The multiple regression model, utilized herein, aimed to explore the influence of accounting information systems (X1), internal control (X2), and work motivation (X3) on employee performance (Y).Through this analysis, the objective was to ascertain the direction of the relationship between the dependent and independent variables, delineating whether each independent variable exhibits a positive or negative correlation.Additionally, the model aimed to predict the potential change in the dependent variable's value as a consequence of an increase or decrease in the independent variable's value.The data utilized in this analysis typically adheres to an interval or ratio scale.The regression formula applied for this purpose is:

RESEARCH RESULT Multiple Linear Regression Analysis
The application of multiple linear regression analysis aims to assess the impact of two or more independent variables on a single dependent variable, expressed through a regression equation.The outcomes of the multiple linear regression test are subsequently presented as follows:

Table 1 Linear Regression Analysis
From the coefficient values above, a multiple regression equation can be compiled.Y = a + bx1 + bx2 + bx3 + e Then: Y = 4.944 + 0.374x1 + 0.282x2 + 0.236x3 + e Where: The equation is elucidated as follows: when the constant is a positive 4.944, it implies that if variables X1 through X3 are either zero (0) or maintain a constant value, variable Y will have a value of 4.944.a. Variable X1 The regression coefficient for variable X1 is 0.374, indicating that a oneunit increase in variable X1 will result in a 0.374-unit increase in variable Y.The positive coefficient signifies a unidirectional relationship, suggesting that as variable X1 increases, variable Y also increases.

b. Variable X2
The regression coefficient for variable X2 is 0.282, indicating that a oneunit increase in variable X2 will lead to a 0.282-unit increase in variable Y.The positive coefficient indicates a consistent direction between variable X2 and variable Y, meaning that an increase in X2 corresponds to an increase in Y. c. Variable X3 The regression coefficient for variable X3 is 0.236, denoting that a one-unit increase in variable X3 will result in a 0.236-unit increase in variable Y.The positive coefficient highlights a consistent relationship between variable X3 and variable Y, indicating that as X3 increases, Y also increases.

Hypothesis Test 1. Test t (partial test)
The t-test is employed to conduct a partial examination of the impact of the independent variable on the dependent variable.The orientation of the variable influence is discerned through the evaluation of the regression coefficient value.A positive regression coefficient value indicates that the independent variable has a positive impact on the dependent variable.Conversely, a negative regression coefficient value suggests that the independent variable exerts a negative effect on the dependent variable.

F Test (Simultaneous Test)
The F statistical test serves as a tool for assessing the viability of a model or statistically testing whether the regression coefficients of independent variables collectively impact the dependent variable.

Table 3. F-Statistical Test
Referring to the provided table, it is evident that the computed F value surpasses the F table value (24.481 > 2.86), accompanied by a significance value of 0.000, which is less than the threshold of 0.05.Consequently, the null hypothesis (H0) is rejected, and the alternative hypothesis (Ha) is accepted, indicating that variables X1 to X3 collectively influence variable Y when tested simultaneously.

Determination Coefficient Test (Adjusted R 2 )
The determination coefficient test is conducted to elucidate the model's precision or gauge the extent to which independent variables can elucidate the variance in the dependent variable.The coefficient of determination ranges between zero and one, with a lower R2 indicating a limited ability of independent variables to expound the dependent variable.

Table 2 .
Statistical Test a. Variable X1According to the provided t-test table, the impact of variable X1 on variable Y is indicated by a p-value of 0.001, which is less than the significance level of 0.050.Additionally, the calculated t value of 3.488 exceeds the tabulated t value of 2.02809.Consequently, the null hypothesis (Ho) is rejected, and the alternative hypothesis (H1) is accepted, signifying that variable X1 indeed influences variable Y. b.Variable X2As per the t-test table, the effect of variable X2 on variable Y is characterized by a p-value of 0.005, falling below the significance threshold of 0.050.Furthermore, the calculated t value of 3.001 surpasses the tabulated t value of 2.02809.Hence, the null hypothesis (Ho) is rejected in favor of the alternative hypothesis (H2), indicating the presence of an effect of variable X2 on variable Y.
c. Variable X3 According to the t-test table provided, the impact of variable X3 on variable Y yields a p-value of 0.012, which is less than the significance level of 0.050.Moreover, the calculated t value of 2.658 exceeds the tabulated t value of 2.02809.Consequently, the null hypothesis (Ho) is rejected, and the alternative

Table 4 .
Coefficients of Determination b. Dependent Variable: Employee Performance (Y)