Majalah Bisnis & IPTEK
Vol 14 No 1 (2021): Majalah Bisnis & IPTEK

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

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)

Article Info

Publish Date
21 Sep 2023

Abstract

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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Journal Info
Majalah Bisnis & IPTEK
Website

Abbrev

bistek

Publisher

Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Related to the fields of Accounting and Management as well as the Context of Business and Science and Technology in Indonesia, also intended as a medium of communication between academics who are interested in business and science and technology studies from the point of view of accounting and ...