Pengaruh Penggunaan Sistem Akuntansi Berbasis Komputer terhadap Efektivitas Pengendalian Intern (Studi Kasus pada PT. Tatapustaka Textile Mills)
Daftar Isi:
- The development of the business world has entered fast phase stages. Companies are required to produce information and effective decision in order to survive in competitive competition of business. To offset this accounting information system is needed in the company. Accounting system manually less effective in producing information for decision making and for the company’s internal control. The increase in the company’s internal controls will enhance security guarantees for the company. For the computer-based accounting system is needed to support the speed and accuracy of decision making and the effectiveness of internal controls. With regard to this, the author try to identify the variables in this research. Independent variable in this research is a computer-based accounting system, while the dependent variable is effectiveness of internal control at PT. Tatapustaka Textile Mills. In this research, samples taken using purposive sampling method. Data analysis tools is Champion method. The result present that computer-based accounting have significant influence concern to effectiveness internal control at PT. Tatapustaka Textile Mills.