Pengaruh Pengendalian Intern, Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Sistem Informasi Akuntansi Pada CV. Merapi Kendal Jawa Tengah
DOI:
https://doi.org/10.59725/ema.v27i2.24Keywords:
Internal Control, Human Resource Competence, Organizational Commitment and Accounting Information Systems.Abstract
The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression
The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.
References
Aditya, I. (2017). Pengaruh Komitmen Organisasi dan Budaya Organisasi terhadap Kualitas Sistem Informasi Akuntansi Manajemen (Studi pada PT. Inti Bumi Perkasa). Jasa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 1(2), 12-28.
Allen and Meyer. 2013. The Measurement and Antecedents of Affective, Contintinuance and Normative Commitment to Organitazion. PT Elex Media Komputindo, Jakarta.
Arfianti, Dita. 2011. Analisis faktor-faktor yang mempengaruhi nilai informasi pelaporan keuangan pemerintah daerah (Studi pada satuan kerja perangkat daerah di kabupaten batang). Skripsi. Fakultas Ekonomi Universitas Diponegoro Semarang.
Azhar Susanto, (2013), Sistem Informasi Akuntansi, Struktur Pengendalian Resiko Pengembangan, Edisi Perdana, Lingga Jaya, Bandung.
Bodnar dan Hopwood. 2010. Accounting Information System, Pearson Education inc. New Jersey: Upper saddle River.
Cahyaningsih, Novina dan Iwan Setya. 2016. Efektivitas Pengendalian Internal Kas melalui Evaluasi Sistem Informasi Akuntansi Penerimaan Kas. Jurnal RITMIK, 167-183.
Ely Suhayati., & Siti Kurnia Rahayu. (2010). AUDITING, Konsep Dasar dan Pedoman Pemriksaan Akuntan Publik. Yogyakarta : Graha Ilmu.
COSO. 2013. Internal Control – Integrated Framework. American Institute of Certified Public Accountants.
Fiqgiya, Nurfatin. 2020. Analisis Sistem Pengendalian Internal Atas Penerimaan Kas pada Rumah Sakit Umum Daerah. Akuntabel. Volume 17 Nomor 1.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : UNDIP.
Griffin dan Gregory. 2013. Organizational Behavior. USA: Cengage Learning.
Hertati.L, Fery.I, Safkaur.O.2020. Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan. Akuntabilitas: Jurnal Ilmu Akuntansi Volume 13 (1),125-136
Horngren, Charles T., Srikant M. Datar., George Foster., (2008). Akuntansi Biaya: Penekanan Manajerial. Edisi Sebelas. (Diterjemahkan oleh: Desi Adhariani). PT Indeks. Jakarta.
Hunt SA et al, 2011. Guideline update for the diagnosis and management of chronic heart failure in the adult. European Journal Of Heart Failure.http://www. European Heart Journal.com/2011/
Luthans. 2008. Perilaku Organisasi. Yogyakarta : Andi.
Mangkunegara. 2013. Evaluasi Kinerja Sumber Daya Manusia. Jakarta: Refrika Aditama.
Mardi. 2011. Sistem Informasi Akuntansi. Bogor: Ghalia Indonesia.
Marwansyah. 2016. Manajemen Sumber Daya Manusia. Edisi Dua. Cetakan keempat. Bandung: Alfabeta.
Mulyadi. 2012 .Sistem Akuntansi, Edisi Ketiga, Cetakan Keempat, Salemba Empat, Jakarta.
Mulyadi. 2014. Sistem Akuntansi. Jakarta : Salemba Empat.
Mowday, Richard T. et. al., 2002. Employee – Organizational Linkages: The Psychology Of Commitment Absentism And Turnover. Academic Press Inc., New York.
Robbins, Stephen dan Mary Coulter. 2010. Manajemen. Jakarta: Erlangga.
Steve. 2002. Organizational Psychology. United States of America : Library of Congress Cataloging.
Sujarweni, V. Wiratna. 2015. Statistik untuk Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press.
Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif, dan R&B. Bandung : Alfabeta.
Susanto, Azhar. 2013. Sistem Informasi Akuntansi I : Pendekatan Manual Pratik Penyusunan Metode dan Prosedur. Bandung : Lingga Jaya.
Yasmita, Yulia Anarta. 2012. Peran Pengendalian Internal pada Audit Sistem Informasi dalam Sistem Informasi Akuntansi Terkomputerisasi. Berkala Ilmiah Mahasiswa Akuntansi. Volume 1 Nomor 3.
