The Impact of the Implementation of Accounting Information Systems and Internal Audit on Good Corporate Governance at PT. Maju Bersama Medan
Abstract
This study aims to determine the Effect of the Implementation of Accounting Information Systems and Internal Audit on Good Corporate Governance at PT Maju Bersama, Marendal Branch. This study uses quantitative data types and data sources are primary data sources. The unit of analysis and population in this study are employees who work at PT Maju Bersama, Marendal Branch. From the population, it was selected using incidental sampling techniques and obtained 76 employees. The analysis method used in this study is multiple linear regression Good Corporate Governance = 3.743 + 0.507 Accounting Information Systems +0.221 Internal Audit + e. The results of the study partially show that the accounting information system has a tcount value> ttable, namely with a value of 5.163 > 1.99006 and a significant value <0.05, namely with a value of 0.000 < 0.05. Internal Audit has a tcount value > ttable, namely with a value of 3.849 > 1.990067 and a significant value <0.05, namely with a value of 0.000 <0.05. The results of simultaneous research indicate that the accounting information system and internal audit have an Fcount value > Ftable, namely with a value of 28.146 > 3.11 and significant <0.05, namely with a value of 0.000 <0.05. The Determination Coefficient (R Square) is 0.416 or 41.6%, which means that the good corporate governance variable can be explained by the accounting information system and internal audit variables. While the remaining 58.4% of the good corporate governance variable can be explained by other variables not examined in this study such as the internal control system, internal audit quality, and the effectiveness of the internal control system.
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