Pengaruh Sistem Informasi Akuntansi Persediaan Bahan Baku Terhadap Kelancaran Proses Produksi pada PT. Wijaya Karya Beton, Tbk

Abstract

The purpose of this study was to find out and analyze how much influence the accounting system for raw material accounting for the smooth production process at PT. Wijaya Karya Beton, Tbk. The research method used is the quantitative research method is a research method that is based on the philosophy of positivism, used to examine certain populations or samples, data collection using research instruments, quantitative data analysis / statistics with the aim to test the predetermined hypothesis. Population in this study is a permanent employee at PT. Wijaya Karya Beton, Tbk and the sample is 50 people from the population. The results of this study indicate that the Information System Accounting for raw material inventories has a significant effect on the Smooth Production Process. The magnitude of the effect of Accounting Information System on Inventory of raw materials towards the Smooth Production Process is 61.3% while the remaining 38.7% is influenced by other factors outside the research. With a tcount> t table (8.713> 1.677) and a significance value of 0.000 <0.05. Thus there is a positive and significant influence between the accounting system for raw material inventory and the smooth production process.