Pengaruh Sistem Informasi Akuntansi Penjualan Kredit terhadap Keakuratan Perhitungan Piutang di Perusahaan

Yunistian, Lukas Richard (0651032) (2010) Pengaruh Sistem Informasi Akuntansi Penjualan Kredit terhadap Keakuratan Perhitungan Piutang di Perusahaan. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The purpose of this research is first, knowing the application of accounting information systems of credit sales at the company by comparing the company's credit sales procedure with the existing theory as a basis for decision making. Second, know the influence of accounting information system of credit sales to accounts receivable in the calculation accuracy of the company. Object were used in the research is PT. Winner Ronvil which in the field of garment. Almost all the company's sales activities conducted by the credit sales. The method used in this research is descriptive research method. This method is a study that explains the phenomenon or problem, as the basis for making decisions to solve business problems. To test the hypothesis that there is by using Spearman rank correlation n =30 with the level of significance 0,05. From the results of the analysis and calculations using Spearman rank correlation obtained rs = 0,917 which means that accounting information system of credit sales have a strong influence on accuracy of calculations of receivable in the company. So it proves that accounting information system of credit sales significantly affect to accuracy of the calculation of receivables in the company.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Accounting information system of credit sales, accuracy of the calculation of receivables in the company, Spearman rank correlation, influence.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 08 Apr 2015 09:14
Last Modified: 08 Apr 2015 09:14
URI: http://repository.maranatha.edu/id/eprint/11659

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