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PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP AKUNTANSI PENGGAJIAN PT. PELAKSANA GOLDANA METALINDO

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ABSTRACT MANAGEMENT CONTROL SYSTEM ON THE EFFECT OF ACCOUNTING PAYROLL AT PT. PELAKSANA GOLDANA METALINDO By: Dimas Winner Naibaho Management control system in the company is required to set up the accounting system, so that everything goes according to the wishes of the company. With a system of management control, then all be arranged while keeping the property company to be used properly. In this case, that gave the benefit to the company. This study aimed to determine how the implementation of management control systems payroll, payroll accounting system implementation, and management control systems on the effect of accounting payroll at PT. Pelaksana Goldana Metalindo. The research method which used in this research was descriptive method, with data collection technique through direct observation, interviews, business documents, questioner and library research. Analysis which haved already done was to analyzed and processed the questionnaires distributed to eight respondents about management control system and accounting payroll. The results showed that, the management control system was good enough, it found seen from the results of salary recapitulation that showed stable rate of salary during the year. With good management control system of would produce good accounting payroll system. Payroll system at PT. Pelaksana Goldana Metalindo using manual systems. It was known that the influence of management control systems for payroll accounting was low and positive. It shown from rs = 0.3291, tcount = 0.9041 and ttable = 2.4469. It showed tcount