Pengaruh Implementasi Internal Control dan Kompetensi terhadap Pemakai Sistem Informasi Akuntansi

Abstract

A good accounting information system must have Internal Controls. Internal Controls applied in accounting information systems are very useful to prevent or keep things that are not desirable (mistakes or fraud). An information system that does not include an element of Internal Control most likely the information system is useless. One of the objectives of Internal Control. Research conducted by researchers here is to find out how the implementation of internal control in a manufacturing company in the city of Bandung in terms of the application of information systems, especially accounting. User competence is also researched to find out how the factors are in a manufacturing company in the city of Bandung. 
 Quantitative methods are used in this research which is useful for knowing how the influence of independent variables on the dependent variable, with the help of statistics. The direction of this research is quantitative research, so the researcher uses a questionnaire distributed to 30 respondents of employee staff who use the ERP Sistem (Enterprise Resources Planning system). The questionnaire was distributed to respondents to find out how the research data were obtained. After that the researchers performed multiple linear regressions with the help of SPSS version 23The result is R Square of 0.822 or 82.2%. So, it can be interpreted the ability of users and internal control contribute 82.2% of the quality of the accounting information system. Whereas (1- R square) 0.118 or 11.8% is influenced by other factors.