PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN PADA CV. SURYA KUANSING TELUK KUANTAN

Abstract

This study aims to examine the effect of sales accounting information systems on the effectiveness of internal sales controls in the CV. Surya Kuansing, Kuantan Bay. The research data was obtained from questionnaire data (primary). The population in this study is all employees of CV. Surya Kuansing, amounting to 17 people. The census sampling method obtained 17 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with t test and coefficient of determination.The test results show that the sales accounting information system has a positive and significant effect on the effectiveness of internal sales control of 0,404. Determination coefficient obtained by 0,291 or equal to 29,1%, which means the amount of sales accounting information systems is 29,1% while the remaining 70,9% is explained by other causes that come from outside the regression not examined in this study.