Pengaruh Efektivitas Sistem Informasi Akuntansi Siklus Pendapatan Terhadap Laporan Arus Kas pada PT Perkebunan Nusantara IV (Persero) Medan

Abstract

The problem in this study is whether the effectiveness of the accounting information system sales system and cash receipts affect the cash flow statement on PT Perkebunan Nusantara IV (Persero) Medan. The purpose of this study was to determine whether the effectiveness of the accounting information system sales system and cash receipts affect the cash flow statement on PT Perkebunan Nusantara IV (Persero) Medan. In conducting this reserch the object of reserch is the sales system, cash receipt system and cash flow statement. The population of this study is all financial statements and the sample in this study is the 2014-2016 cash flow statement. This research was tested with an associative method with a quantitative approach. The statistical test used is multiple linear regression analysis. Data collection is carried out in the form of documentation and literature. The conclusion of the study shows (1) The sales system has a significant effect on the cash flow statement. (2) The cash receipt system has a significant effect on the cash flow statement. So it can be concluded that the system of sales and cash receipts affect the cash flow statement. This can be seen from the coefficient of determination (R square) of 70,8%, which means the system of sales and cash receipt can explain the high influence on the statement of cash flows and the rest of 29,9% is explained by other variables not examined in this study.