Pengaruh Sistem Pengendalian Internal, Motivasi Kerja, dan Efektivitas Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada CV. LIK Purwokerto

The employee performance of CV. LIK Purwokerto has reached 90% based on the results of initial interviews with the company's Human Resource Development (HRD) department; however, there are still 10% (approximately 7 out of 71 employees) with low performance due to suboptimal work encouragement, internal control systems, and the effectiveness of accounting information system implementation. This examination intends to explore the consequences of these three factors on employee performance at CV. LIK Purwokerto. The study employed a quantitative method with an associative analysis type. Data processing was performed utilizing multiple linear regression analyses with the help of SPSS 27. A total of 71 employees were involved as respondents using a permeated sampling procedure, in which the whole population was taken advantage of as the sample. The findings indicate that work motivation, internal control systems, and the effectiveness of accounting information system implementation have an optimistic and significant effect on worker performance, both partially and significantly. Therefore, the corporation has to reinforce its internal control system, develop structured motivation programs, and continuously improve the effectiveness of its accounting information system to optimize and sustain worker performance improvement.