EFFECT OF ACCOUNTING AND INTERNAL AUDIT INFORMATION SYSTEMS TO

INTERNAL CONTROL ACTIVITIES PROVIDING CREDIT ON PT. PEGADAIAN

(PERSERO) REGIONAL OFFICE VI MAKASSAR

Meutia Fadilah Mustika

(meutiafadilahm@gmail.com)
Swandani
( swandani.1994@gmail.com)
Nurul Huda Yus’an
( nurulsinuna@gmail.com)
Prof. Dr. Mediaty, SE.,Ak.,M.Si.,CA.
(unhasmediaty@gmail.com)
Master of Accounting Science, Faculty of Economics and Business, Hasanuddin University

ABSTRACT
Effect of Accounting and Internal Audit Information Systems to Internal Control Activities
Providing Credit on PT. PEGADAIAN (Persero) Regional Office VI Makassar
The phenomenon in this research is Branch Pawn Unit is still short of the appraisal staff so
that the Pawnshop Unit Manager who doubles as the estimator. Filling in official formation
and appraisers has not been done in accordance with SOTK, thus disrupting the company's
operations.
This study aims to determine whether the Accounting Information System and Internal Audit
Against Internal Control Activity of Credit at PT Pegadaian (Persero) Kanwil VI Makassar.
Data collection used the primary data obtained from questionnaires using a saturated
sampling technique. The population is the entire Internal Audit, branch manager, appraiser,
cashier and administrative micro administrators who numbered 60 respondents, while
samples taken as many as 45 respondents. The results of the questionnaire have been tested
for validity and reliability, has also been tested the classical assumption of normality,
heterokedasitas. Methods of data analysis using multiple regression techniques.
The results showed that all hypotheses had positive and significant effect based on F test and
t test. This means that the accounting information system partially has a positive and
significant effect on internal credit control activities, and internal audit has a positive and
significant influence on the internal crediting control activities. Simultaneously the
accounting information system and internal audit simultaneously have a positive and
significant effect on the activity of credit internal control.

Keywords: Accounting Information System, Internal Audit and Internal Control.

 I. INTRODUCTION
PT. Pegadaian (Persero) is one form of State-Owned Enterprises (SOEs) engaged
in financial services that focus services as a pawn service provider. The government
establishes a financial institution that provides loans of capital or credit to the public on
the basis of legal lien with the guarantee of goods that have economic value that aims to
improve the economic welfare of the community.
Credit activity has always been a matter of concern because credit activities are
the main activities of PT. Pawnshop (Persero) in running its business. Companies as
credit distributors to customers sometimes have difficulty that is the arrears of credit or
bad credit.
With this internal control system it is not intended that deviations and
misappropriation will not occur at all. Internal audits are part of the internal control
system and are a tool for management to secure the company's assets and also to find out
to what extent the procedures have been adhered to. Information from internal audits is
important as a tool in management decision making.
This theory is supported by research Anggreani (2013), The results of these
studies are internal controls simultaneously influenced by the accounting information
system and internal audit. Accounting information system partially influential to the
internal control and internal audit partially significant effect on internal control.
Research conducted by Novatiani (2011), The result of this study is internal audit
significant effect on the effectiveness of internal control fixed asset.
Based on the description that has been described above, the researchers gave the
title of this study "The Influence of Accounting Information Systems and Internal
Audit Against Internal Control Activities Credit Granting At PT. Pegadaian
(Persero) Regional Office VI Makassar ".

II. THEORETICAL REVIEW

a. Accounting information system
Accounting information system (SIA) is a combination of three words, namely system,
information and accounting. System is a series of formal procedures to achieve a goal.
Information is a set of data that has been processed and distributed to the users (users).
b. Internal audit
Internal audit is an independent consultancy and assurance activity designed to increase
the value and operations of a company. Internal audit helps the organization to achieve its
goals by taking a systematic and disciplined approach in evaluating and improving the
effectiveness of risk management, control, and corporate governance processes.
c. Internal control
Internal control is a system consisting of various elements and not limited to control
methods adopted by the accounting and finance department, but includes budget control,
standard fees, employee training programs and internal audit staff.
 1. Indicators:
2. Relevant
3. On time
4. Accuracy
5. Completeness
6. Concise

Dewi Anggreani (2013), La Ane (2011),

David Efendi (2013), Hall 2011:19
Accounting
Information
System (X1)

1. Indicator:
Credit 2. Control Environment.
Dewi Anggreani (2013), Disbursement 3. Risk Assessment.
Internal 4. Control Activities.
Sukrisno Agoes 2012:100 5. Information And
Activity Communication.
Activity (Y) 6. Monitoring.

Internal Audit
(X2)
Dewi Anggreani (2013), Novatiani
(2011), Hiro Tugiman 2006: 16

Indicators:
Independence
Professional Ability
Work environment
Implementation of Audit Activities
Management of Internal Audit
Section
Figure 1
conceptual framework
The research hypothesis is a temporary answer to the problem to be studied. The
hypothesis in this study, as follows:
H1: Accounting Information System and Internal Audit simultaneously affect the
Activity of Internal Control of Lending.
H2: Accounting Information System affects the Activity of Internal Control of Lending.
H3: Internal Audit affects Credit Lending Activity Activity.
III. METHODOLOGY RESEARCH
This research uses quantitative approach research type, is data obtained from sample of
study population analyzed in accordance with statistical method used. Location in this
research is PT, Pegadaian (Persero) Kanwil VI Makassar. The process of collecting data is
done by distributing questionnaires to the internal audit and credit staff / staff. Population to
be observed in this research is total employee division of interal audit and division of credit
section at three Branch Offices of PT. Pegadaian (Persero) Kanwil VI Makassar. The sample
of this research is employees of internal division of audit and employee of credit division at
three Branch Offices of PT. Pegadaian (Persero) Kanwil VI Makassar consisting of branch
leaders, appraisers, cashiers, administrators of micro and internal audit.
IV. RESEARCH RESULT
Multiple regression analysis is used considering more than one independent variable.
This test is useful to know the influence of independent variables (accounting information
system and internal audit) to the dependent variable (credit internal control activities).
Table Result Test T (Partial)
Coefficientsa
Standardize
Unstandardized d 95% Confidence
Coefficients Coefficients Interval for B Correlations
Lower Upper Zero-
Model B Std. Error Beta T Sig. Bound Bound order Partial Part
1 (Constant) 4.077 2.573 1.584 .121 -1.116 9.271
X1 .275 .106 .167 2.595 .013 .061 .488 .688 .372 .130
X2 .908 .070 .832 12.913 .000 .766 1.050 .937 .894 .649
a. Dependent
Variable: Y
1) Influence of accounting information system (X1) to internal crediting control activity
(Y)
Based on table 4:20 above can be seen the results of calculation coefficient of partial
regression in obtaining the value of t hit for accounting information system variables of
2.595 and significant at the level of trust (a = 0.05), significant value obtained by 0.013
greater than 0.05. The value of t tab with a = 0.05 and degrees of freedom = 45-1-1 = 43 for
the two-sided test is 2.017. This means t hit for the coefficient of accounting information
system variables of 2.959 greater than t tab 2.017, the error rate 5% Ho_2 rejected and
Ha_2 accepted. Thus at 95% confidence level can be said that the accounting information
system has a positive and significant impact on the activity of internal control of lending.
2) The influence of internal audit (X2) on internal credit control activities (Y)
Based on Table 4:20 the regression coefficient is partially obtained by t hit for
independent variable of internal audit equal to 12,913 and significant at trust level (a =
0,05), significant value obtained 0.000 less than 0,05. The value of t tab with a = 0.05 and
degrees of freedom = 45 - 1 - 1 = 43 for the two-sided test is 2.017. Therefore, t hit for
coefficient of internal audit variable is 12,913 bigger than t tab equal to 2,017 then at error
level 5% Ho_3 refused and Ha_3 accepted. Thus at 95% confidence level can be said that
the internal audit has a positive and significant impact on the activity of internal control of
lending.
V. DISCUSSION
a. Influence of Accounting Information System and Internal Audit to Activity of
Internal Control of Crediting (H1)
Based on the results of simultaneous hypothesis test (F test) in this study obtained
that the accounting information system and internal audit jointly have a positive effect on
the internal control activities of credit provision. This can be seen from the results of
hypothesis testing where the value of F_hit 177,201 is greater than F_tab of 3.220.This
means that the better the accounting information system and internal auditnya, the better
the internal credit control activities in the company.
b. The Influence of Accounting Information System on the Activity of Internal
Control of Crediting (H2)
Based on the results of partial hypothesis test (t test), proving that the accounting
information system affects the internal control activities of credit granting. This can be
seen from hypothesis test where t_hit value for coefficient of accounting information
system variable 2,959 is bigger than t_tab equal to 2.017. That is, the better the
accounting information system the better the internal credit control activities.This can be
seen from the recapitulation score of respondents' answers to the accounting information
system of several divisions of internal audit and credit division has good internal control
c. Influence of Internal Audit on Activity of Internal Control of Crediting (H3)
Based on the results of partial hypothesis test (t test), proves that internal audit
affects the internal control activities of credit granting. This can be seen from hypothesis
test where the value of t_hit for coefficient of variable of industry type 12,913 is bigger
than t_tab equal to 2.017. That is, the better the internal audit affects the better the
internal credit control activities.This study is in accordance with the theory that "Internal
Audit is part of the internal control system and is a tool for management to secure the
company's assets and also to know to what extent the procedure has been adhered to.
Information from internal audits is important as a tool in management decision making.
(Tuanakotta 1982).
VI. CONCLUSION & SUGGESTIONS
Based on the results of the analysis and discussion described in the preceding
chapter, the conclusions of this study are:
1. Accounting information system and internal audit simultaneously have a positive
effect on internal crediting control activities. That is, the benefits derived from the
accounting information system and internal audit can accelerate the organizational
manager in determining the next steps to be taken by the organization.
2. The accounting information system positively influences the internal lending control
activities. That is, the benefits of accounting information systems affect the internal
control activities of credit giving a company more accurate and fast.
3. Internal audit positively affects the internal lending control activities. That is, the
ability to conduct supervision by internal audit is one way to control the good
financial statements in internal control within a company.
Based on the above conclusions, the suggestions are:
1. For Operations (Practitioners)
Loaning process at PT. Pegadaian (Persero) should know about the class of credit,
borrowing money and capital rental rates in advance to determine a credit included in
the class of credit what is not happening wrong assessment
2. For the Development of Science
 It is advisable to increasingly promote accounting knowledge, especially in the field
of audit closely related to internal control.
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