Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Pada PT. Perkebunan Nusantara IV Medan

Abstract

The research used to study accounting information systems and internal control systems on the quality of the archipelago is partial and simultaneous financial statements at PT. Perkebunan Nusantara IV Medan. The type of research used is statistics. The population used in this study were employees of PT. Perkebunan Nusantara IV Medan, and the samples used for this study were 40 employees from the accounting division and the financial division. The type of data used in this study is quantitative. The data source used is primary data. Data collection techniques used in this study were questionnaires. Data analysis techniques that test data quality and classical testing, in this study is multiple regression using the hypothesis test t and f test SPSS 21. The results of this study indicate that the accounting information system and internal control system have a positive and significant effect on the quality of financial statements both simultaneously and partially at PT. Perkebunan Nusantara IV Medan.