Journal of Industrial Engineering & Management Research (JIEMAR)
Vol. 2 No. 3 (2021): June 2021

PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL

Yusnaldi, Yusnaldi (Unknown)



Article Info

Publish Date
19 Jun 2021

Abstract

This study aims to improve the existing accounting information system. Namely the implementation procedure that can oversee the sales accounting information system, supervise the cash receipt accounting information system properly, and supervise the cash disbursement process. This research method uses descriptivequantitative method, with nonprobability sampling technique, with respondents of employees of PT Surya David Susanto. Questionnaire distribution data by sampling 31 respondents. The techniques used are the Vaidity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regressio, and with the help of the Statistical Package for Social Science (SPSS 22). The results of this study are the T test results for the sales accounting information system variable, namely T count 1.789 < T table 2.051, so the hypothesis of the sales accounting information system variable has no effect on internal control, for the T test for the cash receipt accounting information system variable, namely T count 3,235 > T Table 2,051, the variable cash receipts accounting information system has an effect on internal control. To test the cash disbursement variable, namely T count 0.396 < T table 2.051, the cash disbursement accounting information system variable has no effect on internal control. While based on the results of the F test 12,545 > F table 2,95 showed the independent variables simultaneously affect the dependent variable

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Journal Info

Abbrev

jiemar

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

The aim of JIEMAR ( Journal of Industrial Engineering & Management Research is to publish theoretical and empirical articles that are aimed to contrast and extend existing theories, and build new theories that contribute to advance our understanding of phenomena related with industrial engineering ...