Pengaruh Sistem Informasi Akuntansi Penjualan Kredit terhadap Efektivitas Penagihan Piutang pada PT. X
Daftar Isi:
- The purpose of this study was to determine the effect of the accounting information system of credit sales to the effectiveness of collection of accounts receivable. The object of this research is PT. X, a company engaged in food manufacturing, which is located at Jalan paralon I No. 22, Bandung. The sample size taken as many as 30 people. From the research results can be seen that there are 22 questions in the variables X and Y indicating a valid and reliable results. From the results of the regression using the Linear Regression is carried out on 30 respondents indicate a value of 0.677 indicating that the influence between the variables X and Y. Significance value (p value) obtained amounted to 0000. This indicates that Ho is rejected because the value is smaller equal to 0.05 (0001 ≤ 0.05). Therefore we can conclude that the hypothesis the author is acceptable, meaning that the accounting information system of credit sales significantly influence the effectiveness of collection of accounts receivable.