PRAMESTUTI, GUSVINA (2025) PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENJUALAN: PERAN KUALITAS SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to provide empirical evidence of the influence of management accounting information systems and internal control on sales effectiveness and provide empirical evidence of the influence of the success of human resource quality in moderating the influence of management accounting information systems and internal control on sales effectiveness at biMBA-AIUEO throughout the Madiun Residency area. This study uses a quantitative approach with a causal explanatory research design. The population of the study was all biMBA-AIUEO employees throughout the Madiun Residency area in 2025. The sampling technique used purposive sampling technique, obtained a sample of 37 biMBA AIUEO employees throughout the Madiun Residency area in 2025 who were responsible for the management accounting information system and internal control. Data were collected using a questionnaire. The data analysis technique used multiple linear regression analysis and moderated regression analysis (MRA). The results of the study prove that the management accounting information system and internal control have a positive and significant effect on sales effectiveness at biMBA-AIUEO throughout the Madiun Residency area. The quality of human resources does not moderate the influence of management accounting information systems and internal control on sales effectiveness at biMBA-AIUEO throughout the Madiun Residency area.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Management Accounting Information Systems; Internal Control; Sales Effectiveness: Human Resource Quality |
| Subjects: | L Education > LF Individual institutions (Europe) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | GUSVINA PRAMESTUTI GUSVINA |
| Date Deposited: | 26 Mar 2026 05:39 |
| Last Modified: | 26 Mar 2026 05:39 |
| URI: | http://eprint.unipma.ac.id/id/eprint/6827 |
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