PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP PENGENDALIAN INTERNAL PENGGAJIAN (STUDI PADA SALAH SATU PERUSAHAAN DISTRIBUTOR SPARE PART SEPEDA MOTOR)

Penulis

  • Anisa Septiani Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
  • Maulana Yusup Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
  • Boy Suzanto Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
  • Anton Tirta Komara Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung

Kata Kunci:

payroll accounting information system, payroll internal control

Abstrak

This study aims to determine the effect of payroll accounting information systems on payroll internal control. This study uses a quantitative approach with a survey approach to employees directly related to the accounting information system at a motorcycle spare part dealer in Badung City with 30 respondents. Using a simple linear regression analysis technique to determine the magnitude of the influence used the influence of the payroll accounting information system on payroll internal control. The calculation results show a positive influence of the payroll accounting information system on internal control of payroll with a total effect of 66.4%. The remaining 33.6% can influence by other factors not examined in the study.

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Diterbitkan

2020-04-15

Cara Mengutip

Septiani, A. ., Yusup, M. ., Suzanto, B., & Komara, A. T. (2020). PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP PENGENDALIAN INTERNAL PENGGAJIAN (STUDI PADA SALAH SATU PERUSAHAAN DISTRIBUTOR SPARE PART SEPEDA MOTOR). Majalah Bisnis Dan IPTEK, 14(1), 39–45. Diambil dari https://jurnal.stiepas.ac.id/index.php/bistek/article/view/223