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PERANAN SISTEM AKUNTANSI PENGGAJIAN DALAM MENGEFEKTIFAN SISTEM PENGENDALIAN INTERN GAJI DAN UPAH PADA PT. X BANDUNG
Authors: S, E. Machpudin
Number of views: 193
Salary is income received by the employee which is one element of the cost that needs to be controlled. Therefore, the internal control system is necessary for the purpose of securing the property, generate data that would be credible , improve operating efficiency and encourage the implementation of all policies that have been set by the company can be adhered to. So that internal control is running properly it needs a good accounting system to monitor abuses form irresponsible parties so as to prevent harm to the company that may occur. The method used is descriptive and verification method by means of multiple linear regression equation analysis, correlation coefficient, coefficient of determination, and hypothesis testing using t test and F. Using multiple linear regression obtained by the implementation of payroll accounting system will streamline the internal control system Y = 15.551 + 0,828X1 + 0,373X2 + 0,077X3 - 0,054X4 + 1,140X5, while the correlation analysis results obtained R = 0.729 (very strong). The results of the analysis coefficient of determination obtained Kd = 53.14 % , indicating that the payroll accounting system plays a role in effecting internal control system by 53.14 % , with the t test obtained significant role of organizational structure t = 5.162 , documents and accounting records t = 3,505, payroll accounting procedures t = 3.437, t = 4.998 destinations > table = 1.684, t = -0.288 while report < table = -1.684 means that the report does not contribute significantly, while simultaneously obtained F count = 7,724 > Ftable = 3.255 then Ho is rejected and Ha accepted , meaning that the accounting system recitation significant role in effecting the salary system of internal control.