PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENJUALAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (SURVEI PADA KERAJINAN BATIK DI KOTA JAMBI)

Abstract

The purpose of this research is to analyze the influence of Accounting Information
Systems on Sales Effectiveness with Internal Control as Intervening Variable. The
analysis method of research comprises influence test using multiple regression
analysis, t-test, F-test, coefficient of determination. The research data are obtained
by questioner directly to the respondents. There are 39 batik craftsmen in Jambi city.
The result of this research indicate that Accounting Information System has a
significant positive on Internal Control. Internal Control does not have influence
significantly toward on Sales Effectiveness. and Accounting Information system
have a significant positive on Sales Effectiveness as intervening variable.
meanwhile, on the simultaneity test, all independent variables have a positive effect
on Sales Effectiveness. (Survey on Batik Craft in Jambi City).