Pengaruh Sistem Pengendalian Internal terhadap Efektivitas Penagihan Piutang (Studi Kasus pada PA. Sinar)

Saputra, Willie Kurniawan (0651175) (2010) Pengaruh Sistem Pengendalian Internal terhadap Efektivitas Penagihan Piutang (Studi Kasus pada PA. Sinar). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

This research aims to know the influences of internal control systems against receivables collection effectivity and whether the intern receivables control system takes effect significantly against receivables collection control. The study is done at PA.Sinar, Bandung. Through the writer’s analysis, it can be said that the intern receivables control system at the company is quite adequate. This idea is supported by the function associated with sales activity, biling, forms, used system and procedure, thus increasing the receivables collection performance and result. And so the analysis correlation speaman result about the effect of intern receivables control system against receivables collection effectivity at the company is adequate. This idea is supported by comparing t table with t count, it has been obtained that t count 8,242 > t table 2,048, so Ho is rejected, it means that the internal control systems takes effect significantly against intern receivables control system. So that “the effect of internal control systems against receivables collection effectivity” hypothesis can be accepted.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: internal control systems, receivables, receivables collection
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 05 May 2015 11:28
Last Modified: 05 May 2015 11:28
URI: http://repository.maranatha.edu/id/eprint/12185

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