PENGARUH SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG TERHADAP PENGENDALIAN INTERN PERSEDIAAN BARANG PADA CV. TRI MULTI MANUNGGAL BANDUNG

Abstrak

This study aimed to examine the effect of variable X, namely Accounting Information Systems Inventory and Y is the Internal Control inventory CV. Tri Multi Manunggal. Based on the research result shows that the accounting information system inventory (X) is categorized either by value 3.79. Internal Control Inventory (Y) is also said to be good with a value of 3.81.              

Effect of Accounting Information Systems for Internal Control Inventory, Inventory based research methods, namely, 1) correlation, based on calculations between variables X and Y has a strong relationship that is equal to 0.870. 2) Regression, based on the data through a simple regression of Y = 3.442 + unknown 0,918X which means each an increase of Accounting Information Systems inventory of 3.442 causes an increase in the internal control of.918. 3) The coefficient of determination, based on the coefficient of Accounting Information Systems Inventory role in Internal Control Inventory amounted to 75.70%, while the remaining 24.30 due to the influence of others.At the end of the authors expressed conclusions and suggestions to the company as an input. Although Accounting Information Systems inventory done already running well, the system should be implemented always follow the conditions that occur at any time and prepared as directed. Internal Control inventory done already good and sufficient, therefore must be maintained and enhanced in order to generate internal control inventory better and more efficient. 

Keywords: accounting information systems; internal control inventory.