The Influence of Accounting Information System for Cash Receipts and Disbursement on Internal Control Internal Control of Cash at PT Toba Pulp Lestari, Tbk Habinsaran Sector

Abstract

The objective of the study is to assess the impact of the accounting information system on cash receipts and payments related to internal cash control at PT Toba Pulp Lestari, Tbk Habinsaran, using a sample of 33 people. For this survey, the data used are the original data. The approach used is saturated sampling using a quantitative method, where information is collected by means of questionnaires distributed to employees. The results of the study show that the accounting system for cash receipts has a positive and significant impact on internal cash control, while the accounting system for cash disbursements has a positive and significant impact on internal cash control. The results of the third hypothesis test show that both the cash receipt accounting information system and the cash payment accounting information system have a positive and significant impact on internal cash management. This indicates a link between the cash receipt accounting system, the cash payment accounting system and internal controls on cash. The study findings show that 95.2% of the variation is explained by cash receipt accounting information systems and cash payment accounting information systems, while the remaining 4.8% is due to other factors not examined in the study.