GAHAL, HASAN ABDULLAH (2021) IMPLIKASI BILLING SYSTEM, EKSPEKTASI KINERJA, DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP SISTEM INFORMASI AKUNTANSI (Studi empiris PDAM diTangerang). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and prove the Implication of the Billing System, Perfomance Expectation, and the Government Internal Control System, for the Accaunting Information System. The sample in this study amounted to 35 respondents from a total population of 48 respondents in PDAM Tangerang.The methode used in the research is descriptive causal, with primary data courses. The results of the study found the Billing System has a significant positive effect on the Accounting Information System and perfomance expetations have a positive and significant effect on the Accounting Information System, the Government Internal Control System has a negative effect on the accounting Information System. Keywords: Billing System, Perfomance Expetations, Government Internal Control System, and Accounting Information System Penelitian ini bertujuan untuk mengetahui dan membuktikan implikasi Billing System, Ekspetasi Kinerja, dan Sistem Pengendalian Intern Pemerintah terhadap Sistem Informasi Akuntansi. Sampel dalam penelitian ini berjumlah 35 responden dari total populasi 48 responden yang ada di PDAM Tangerang. Metode yang digunakan dalam penelitian ini adalah deskriptif kausal, dengan sumber data primer. Hasil penelitian ini menemukan bahwa Billing System berpengaruh positif signifikan terhadap Sistem informasi Akuntansi dan Ekspetasi kinerja berpengaruh positif signifikan terhadap Sistem Informasi Akuntansi, sedangkan Sistem Pengendalian Intern Pemerintah Berpengaruh negatif signifikan terhadap Sistem Informasi Akuntansi. Kata Kunci : Billing System, Ekspetasi Kinerja, Sistem Pengendalian Intern, dan Sistem Informasi Akuntansi
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