Pengaruh Sistem Informasi Akuntansi Terhadap Efektivitas Pengendalian Internal Penjualan pada PT. Indosat Tbk di Medan

Abstract

This study aims to determine the effect of accounting information system on effectiveness of internal sales control in PT. Indosat, Tbk companies in Medan. This research was conducted by the method of quantitative of associative. Populations of the researches are 33 employees in PT. Indosat, Tbk in Medan. Data that used are from primary data. Technic that used to get the data with questioner. The method of analysis used in this study is simple linear regression analysis with data processed by SPSS in version 21. The result of the study shows that accounting information systems has a positive and significant influence to the effectiveness of internal sales control in PT. Indosat, Tbk companies in Medan. This can be seen from the value of t count > t table and the significance of value 0.00 < 0.05. Based on the results of research for accounting information systems included in good category. For the effectiveness of internal control sales included in good category.