Factors Affecting the Quality of Wage Information: Geographical Perspective Study on Pt Multi Garmenjaya in Bandung City, Indonesia


  • Suryana, Yohanes Chrissanto, Djoko Roespinoedji Faculty of Economics and Business, Widyatama University, Bandung, Indonesia


Accounting Information System, Quality of wage information


This study aims to examine the factors that affect the quality of wage information at Indonesian PT Multi Garmenjaya companies in Bandung. The research method used in this research is explanatory research. The data used are primary. The population in this study were administrative staff of the Production Division, both the Central Production Division and the Representative Production Division. The sampling technique used in this study is purposive judgment sampling with the criteria that administrative staff are in charge of carrying out or related to the wage data input and processing process. Data collection was carried out by distributing passive questionnaires online using the Google Forms feature to 42 respondents with a questionnaire return rate of 40 (95%). The data analysis method used in this study is multiple linear regression analysis at a significance level of 5% and data testing was carried out using the IBM SPSS Statistics version 20.0 program. The results showed that the factors affecting the quality of wage information were users, hardware, software, and telecommunications. The quality of salary information is very good.