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The Effect of Application of Payroll Accounting Information System in Increasing the Effectiveness of Company's Internal Control (Literature Study) R. Dian Wirdiansyah; Agus Munandar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3588

Abstract

This study aims to understand the use of payroll accounting information systems in increasing the effectiveness of the company's internal control. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results showed that from 10 previous studies there were 7 studies where the results stated that the payroll accounting information system had been running effectively and was able to increase the effectiveness of the company's internal control, and 3 other studies stated that the payroll accounting information system was not running effectively and had not been able to increase the effectiveness of company’s internal control.