PENGARUH SISTEM INFORMASI AKUNTANSI DAN PERCEIVED USEFULNESS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENJUALAN (STUDI PADA PT GERONGAN SURAJAYA)

Abstract

This research aim to find out the effectiveness of accounting information systems and their perceived usefulness in the effectiveness of internal sales control at PT. Gerongan Suryajaya. This is quantitative research. This research focused on numerics data analysis and statistics as its model. Moreover, the population was employees of PT. Gerongan Suryajaya which consisted of 35 people. The data source was primary data. Furthermore, the instrument in data collection technique used questionnaire. The questionnaire was distributed to the employees as the respondents. Additionallu, the daya analysis technique used simple multiple linear regression, with IBM SPSS (Statistical Product and Service Solution) 21. Based on the research result, the hypothesis was accepted. This happened since the accounting information system and perceived usefulness had a positive and significant effect on the effectiveness of internal sales control at PT. Gerongan Surajaya. It could be seen from the significance value of ≤0,05 and its positive regression coefficient.