Open AccessPENGARUH SISTEM INFORMASI PIUTANG TERHADAP PENGENDALIAN INTERNAL PIUTANG
Author(s) -
Widyatami Regine,
Tri Ningsih,
Djadjun Juhara,
R. Deni Purana
Publication year - 2022
Publication title -
bisnis dan iptek/bisnis dan iptek
Language(s) - English
Resource type - Journals
eISSN - 2502-1559
pISSN - 1410-6949
DOI - 10.55208/bistek.v15i1.244
Subject(s) - accounts receivable , control (management) , internal control , descriptive statistics , regression analysis , accounting , computer science , business , operations management , database , mathematics , statistics , engineering , audit , artificial intelligence
This research aims to know whether there is a significant influence between the influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Therefore, internal control is needed as an organizational plan and method to protect assets from fraud and error. The research method used is descriptive and verification methods. The data collection technique distributes questionnaires to 30 employees at one General Hospital in Bandung and processes data using simple linear regression analysis techniques. Based on the research showing linear regression results, the equation Y = 3.179 + 0.926X was obtained. This result shows that X has a positive and powerful effect on Y. In addition, the accounts receivable system contributes 84% to the internal control of accounts receivable. In comparison, the remaining 16% are other factors not examined. Considering that the accounts receivable system affects the internal control of accounts receivable, the management must further improve the application of the accounts receivable system to create good and more optimal receivables internal control than before.