Peranan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Penggajian dan Pengupahan terhadap Efektivitas Pengendalian Internal (Studi Kasus pada PT. Multi Rezekitama)
Daftar Isi:
- The study entitled "Role of Accounting Information Systems Payroll and Compensation of Internal Control System Effectiveness" (Case Study at PT. Multi Rezekitama) and perform a case study on PT. Multi Rezekitama Cipadung located in Bandung, is a case study in company engaged in the paint industry which aims to know the application of accounting information system, payroll and wage at PT.Multi Rezekitama had been running adequately, knowing the application of internal control of payroll and wage at PT. Multi Rezekitama effective and knowing the role of accounting information systems payroll and wage on the effectiveness of internal control PT. Multi Rezekitama. The sample used consisted of 32 people involved in the activities of the accounting information system in PT. Multi Rezekitama. Data were analyzed using simple regression analysis and multiple regression. Prior to conducting regression testing is done first two statistical validity test and reliability test. The results show that there is a significant role in Accounting Information System of Payroll and Wage Effectiveness of Internal Control Systems. The results obtained regression equation Y = 5.423 + 0.307X1 + 0.615X2. This means every change in 0.307 X1 variable and 0.615 X2 variable then the variable Y will increase in 5.423. In other words if there is no X, no additional effect, if any additions of X then the effect will arise. In addition, SPSS Based on the calculation table above, the F value was greater 17.117 than F table or greater than 3.32, so Ha is received, Ho is rejected, means that there is a significant contribution Payroll Accounting Information Systems and Wage jointly to the Effectiveness of Internal Control Systems. The conclusion is Accounting Information Systems Payroll and Wage are implemented in PT.Multi Rezekitama support the Effectiveness of Internal Control Systems.