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HUBUNGAN SISTEM AKUNTANSI GAJI TERHADAP STRUKTUR PENGENDALIAN INTERN GAJI PADA PT. MEDCO E&P PALEMBANG

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The purpose of this research is to know how accounting system and intemal control ,*"iu.J implemented at PT. Medco E&P Indonesi4 dnd the relation 'of salary u""ounting tytt"* to salary intemal control structure at PT' Medco E&P Indonesia' Research method used is descriptive method, where in data were analysed through- "oJution coefficient statistic ;ank Spearman, hypothesis test and coefficient of determination analysis. Data cotlecting technique is done through interview and Jistributes questionaire to some .rpi-oy""t to know the primary data and also secondary data. The implementation of salary accounting system at PT' Ir{edco E&P Indonesia is "*."r,"d based on analyzing ,yrt". unI piocedure specified by company' In this ;;;;y;* and procedure tp""in"a to assist salary accounting system at PT' Medco gAp-inaon"riu is systematiied and in line with working listing procedure, system urJ."rnun"*tion pr-ocedure, system and payment procedure for overtime pay' While salary intemal control structure applied by PT' Medco E&P Indonesia have U"ln "ff""tir., because it has futfilled allthe activity salary intemal control structurE ;;;;;;;;t;."-ple control are4 accounting systim and control procedure' Aside exercise from the purposes of salary intemai conrol q:h"" in PT' Medco E&P inior"riu it can be'known that it has been executed carefully that is by taking care of ;;;-;i ;;p*y, investigates accuracy of accounting dat4 increases efficiency effort and following management policy' Basedontheresultoftheresearchitisknownthattherelationofsalaryaccounling ; r;tt intemal control structure in PT' Medco E&P Indonesia shows of a positive unJ ,rJn! ,"futionship with correlation 0,603' With hypothesis tes! it is known ttrat t ".rcriuti tufr. is z.lze and ttabel l'771, thereby Ho is refused' The level of the ,"f",1"" "i J".y accounting system to salary internal control structure with "o.iil"i.n, of determination uiatyrir is equal to i6.4o/o and the rest equal to 63.6Vo caused bY other factors.