PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN PENJUALAN PADA PERUSAHAAN DISTRIBUTOR BESI DAN BAJA

Abstract

A company needs deeply accounting information system as it contains a process for reporting its financial condition accurately. Therefore, with that information, all the company’s sectors will be facilitated, especially in the management sector in decision making. This research aimed to examine the effect of accounting information system with its indicators namely system quality, information system, usage, and user satisfaction for decision-making at PT X which was engaged in iron and steel distributors. Furthermore, the research was quantitative. The data collection technique used a purposive sampling technique. In line with that, there were 45 respondents of users as the sample. Based on the research result showed that the whole variables i.e., system quality, information quality, users, and user satisfaction had a positive effect or one direction on decision making. This meant that the accounting information system had an important effect and a better system in decision making that made it easier and obtained a good result.