The Effect of Payment Accounting Information System on the Effectiveness of Internal Control

Ria Ria

Abstract


This study aims to test whether the payroll accounting information system affects the company's internal control. This research was conducted in 2022 where the approach used was an approach with quantitative data. The population in this study are companies in the city of Jakarta, with the sample criteria being employees who carry out functions in the accounting or finance and HR departments of the company. The sampling technique used is a saturated sample with a sample of 103 respondents. The collected data is processed using smartPLS software version 4.0. The results of this study indicate that the payroll accounting information system has a positive effect on the effectiveness of the company's internal control. The results of this study support the theory of Theory of Reasoned Action (TRA) which explains that a person or individual will realize that an accounting information system will generate benefits for its users.


Keywords


Payroll Accounting Information System, Internal control

Full Text:

PDF

References


Albrecht, W Steve, O Chad, Conan C Albrecht, and F Zimbelman. “Poverty Due to Covid 19 in the World,” 2021.

Anggia, Tulandi Riry, Lotje Kawet, and Imelda Ogi. “Analisis Pengaruh Strategi Promosi, Harga, Dan Kepuasan Terhadap Loyalitas Konsumen Surat Kabar Manado Post.” Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 3, no. 2 (2019): 1041–50.

Apsari, Aprillia Kartika, and Dwi Suhartini. “Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach.” Profesionalmudacendekia.Com 1, no. 3 (2021): 211–30. https://doi.org/10.47153/afs13.1512021.

Creswell, J. W. “Research Design: Qualitative, Quantitative and Mixed Methods App Roaches (4th Ed.). Thousand Oaks.” SAGE, 2014.

Creswell, John W. “Planning, Conducting, Evaluating, Quantitative and Qualitative Research (Fourth Edition).” Educational Research, 2012.

Limba, Franco Benony, Jacobus Cliff Diky Rijoly, and Margreath I Tarangi. “Black Swan Global Market: Analysis of the Effect of the Covid-19 Death Rate on the Volatility of European Football Club Stock Prices (Case Study of Juventus F.C., Manchester United, Ajax Amsterdam and Borussia Dortmund).” JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi). 7, no. 3 (2020). https://doi.org/10.35794/jmbi.v7i3.32690.

Mufiroh Ifayatul. “Pengaruh Brand Image Dan Kuaitas Produk Terhadap Pengambilan Keputusan Pembelian Smartphone Samsung Di Kota Malang.” Universitas Negeri Islam Maulana Malik, 2019.

Prasmuko, Andry, and Donni Fajar Anugrah. “Dampak Krisis Keuangan Global Terhadap Perekonomian Daerah.” Buletin Ekonomi Moneter Dan Perbankan 12, no. 3 (2010): 377–411. https://doi.org/10.21098/bemp.v12i3.242.

Santoso, R. “Review of Digital Marketing & Business Sustainability of E-Commerce During Pandemic Covid19 In Indonesia Corona Virus Atau Lebih Dikenal Dengan COVID-19 Telah Mengubah Peta , Perilaku , Yang Pada Era Yang Paling Terdampak . Ribuan Pelaku UMKM Adanya Pande.” Jurnal Ilmu Ekonomi Terapan 2 (2020): 36–48.

Sugiyono. Metode Penelitian Dan Pengembangan. Bandung: Alfabeta, 2015.

———. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta, 2017.

Tuanakotta, Theodorus M. COVID 19 Effect For Economic. 2nd ed. Jakarta: Salemba Empat, 2010.

Wiwit, Hariyanto, Rini Dina Dwi Okti, and Margianawati Desi. “Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Yang Dimoderasi Religiusitas.” Seminar Nasional Dan The 5th Call for Syariah Paper, 2018, 1–16.




DOI: http://dx.doi.org/10.35931/aq.v17i4.2391

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan

Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan

index by:

              

Publish by:

Sekolah Tinggi Ilmu Al-Qur'an Amuntai

Contact us:

Address: Jl. Rakha Pakapuran, Amuntai Utara
Kabupaten : Hulu Sungai Utara
Kode Pos : 71471
Provinsi : Kalimantan Selatan
Telephone : 085251613000
Email: hafizhihusinsungkar@gmail.com

 

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.