ABSTRACT
Desi Nurainingrum. 21603073. The Influence of Credit Sales Accounting Information System towards Internal Control (Case of Study is at PT Awindo Makmur Sejahtera), Accounting Major STIE Trianandra (Supervised by Endang Tri Hastuti and Muh. Sarkowi).
Credit sales are purchases made by customers who do not render payment in full, in cash, at the time of purchase and accounting information system is more an integrated system within an organization which responsible to record and employs physical resources and other components to transform economic data into accounting information however internal control is a process for assuring of an organization’s objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
Problem in this research study is that they are higher of percentage of uncollectible accounts for accounts receivable due dates, in other words the company lacks of internal control and purpose of this research study is to determine the influence of credit sales accounting information systems towards internal control at the respected company.
Population and sample is derived from and taken from all employees who are equipped with account information system for as many as 30 persons and sample is taken through saturated sample. Instrument questioner is applied for data collection.
Research study have revealed based on hypothesis test conclusion that there is positive influence of the credit sales accounting information system towards internal control as regression equation Ŷ = 5,178 + 1,119 X and shown significant. Correlation coefficient r = 0,842 and determination coefficient r2 = 0,708. The credit sales accounting information system can increase internal control as much as 70,8%.
Keywords; Credit Sales Accounting Information System, internal control
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