Pengaruh Sistem Informasi Akuntansi Penggajian Terhadap Pengendalian Internal Penggajian: Studi Pada Salah Satu Perusahaan Distributor Spare Part Sepeda Motor

Anisa Septiani; Maulana Yusup; Boy Suzanto; Anton Tirta Komara

doi:10.55208/7vhh6a25

Authors

Anisa Septiani Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Maulana Yusup Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Boy Suzanto Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Anton Tirta Komara Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author

DOI:

https://doi.org/10.55208/7vhh6a25

Keywords:

Payroll Accounting Information System, Payroll Internal Control

Abstract

This study aims to determine the effect of payroll accounting information systems on payroll internal control. This study uses a quantitative approach with a survey approach to employees directly related to the accounting information system at a motorcycle spare part dealer in Badung City with 30 respondents. Using a simple linear regression analysis technique to determine the magnitude of the influence used the influence of the payroll accounting information system on payroll internal control. The calculation results show a positive influence of the payroll accounting information system on internal control of payroll with a total effect of 66.4%. The remaining 33.6% can influence by other factors not examined in the study.

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