PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP PENGENDALIAN PIUTANG USAHA PADA PT. ANUGRAH JAYA LOGISTIK MEDAN

Abstract

This study aims to explore the impact of accounting information systems and internal controls on accounts receivable control at PT Anugrah Jaya Logistik Medan. The study involved employees from the accounting division, with 38 respondents being sampled. Data collection methods were tested for validity and reliability before use. Data analysis using multiple linear regression, classical assumption test, t test, F test, and coefficient of determination. The t test results show that there is no significant effect of accounting information systems and internal control on PT Anugrah Jaya Logistik Medan's accounts receivable control, with a calculated t value of 0.713, lower than the t table value of 1.686. Likewise, there is no significant effect of the two factors on overall accounts receivable control, with a calculated F value of 0.454, lower than the F table value of 3.26. The coefficient of determination of 0.025, or 2.5%, indicates that accounting information systems and internal controls only contribute 2.5% to accounts receivable control. In addition to the factors studied, such as sales procedures and general controls, there are other variables that may have a major influence on accounts receivable control, such as company human resources and profit levels. Therefore, further research involving these additional variables may provide a more comprehensive understanding.