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PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN WAKTU PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PT.IMPERIUM HAPPY PUPPY SURABAYA

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The purpose of this research is to find out the influence of accounting information system and
payment punctuality of account receivable to the sales internal control at PT Imperium Happy Puppy.
The method of research is quantitative method. The sample collection technique is conducted by
performing non-probability sampling and saturated sampling technique approach. The primary data is
obtained by distributing questionnaires. This research uses several tests which are partial test (t-test)
and multiple determination coefficient analysis (R
). The result of the research result shows that the
accounting information system (X1) and payment punctuality of account receivable (X2) have
significant and positive influence to the sales internal control (Y) at Imperium Happy Puppy head
office. Based on the result of questionnaires calculation by using computer program of SSPS
(Statistical Package Social Science) V.20.0 for Windows, the multiple determination coefficient
analysis (R²) is 0.818 which means that the accounting information system (X1) and payment
punctuality of account receivable (X2) has influence 81.8% and the remaining is 18.2% is explained
by other variables which are used in this research. The result of research which is based on t test for the
accounting information system (X1) and payment punctuality of account receivable (X2) with trust
level or significance is 95% and a = 0,05. Moreover, the t
sign
2
or significance value of each variable is
0.000 and 0.016. Because the significant value of accounting information system and payment
punctuality of account receivable is less than a (0.000 < 0.05) and (0.016 < 0.05) so the hypothesis is
accepted (significant regression coefficient).

Keywords: Accounting Information System, the Payment Punctuality of Account Receivable,
Sales Internal Control.

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Informasi Detil

Judul Seri

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No. Panggil

AMA-142217

Penerbit

: ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AMA-142217

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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