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PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PENGGAJIAN TERHADAP KUALITAS INFORMASI PENGGAJIAN PADA PT KSB INDONESIA

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ABSTRACT THE EFFECT OF ACCOUNTING INFORMATION SYSTEM AND INTERNAL CONTROL OF PAYROLL TO THE INFORMATION QUALITY OF PAYROLL AT PT. KSB. INDONESIA Written by: Eunike Mutiara Efrata NIM: 1332048 This research was conducted at PT. KSB Indonesia. The phenomena that occur was the amount of the salary produces inaccurately, resulting falsely in giving the salary of the employees of PT Multikarya Sinardinamika company. The objective of this research was to determine the effect of accounting information system and internal control of payroll in supporting the information quality of payroll at PT. KSB Indonesia. This research was done using descriptive method with quantitive approach. The technique of collecting data were interviews, and questionnaires. Data analysis technique used was multiple regression analysis. To examine the hypothesis using a software SPSS 16. The results of this research conducted by the researcher was that the level of the category for respondents to the Payroll Accounting Information Systems was GOOD, respondents to the Internal Control Payroll was GOOD and the responses of respondents regarding Quality Payroll information was categorized GOOD. The value of the coefficient of determination was 0.580. This shows that 58% of accounting information systems and internal controls of payroll explained variance of the dependent variable and the remaining 42% were influenced by other factors. Hypothesis test obtained F count 22.749. it can be seen that H0 was in the rejection region, and Ha accepted, this shows that the accounting information system and internal control payroll were significantly positive effect on the dependent variable Y was the quality of payroll information on PT. KSB Indonesia. Key words: accounting information system of payroll, internal control of payroll, information quality of payroll.