PENGARUH SISTEM PENJUALAN KREDIT DAN AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG (Studi Kasus pada PT Sinar Sosro Kantor Penjualan (KP) Sukabumi)
Daftar Isi:
- Chaerun Nisa (1630611124) “The effect of Credit Sales System and Internal Audit to Effectiveness of Controlling Receivable at PT Sinar Sosro Selling Office of Sukabumi”. Accounting Major Economy Faculty Muhammadiyah University of Sukabumi. The aims of this research are to know the effect of credit sales system to effectiveness of controlling receivable, the effect internal audit to effectiveness of controlling receivable and the effect of credit sales system and internal audit to effectiveness of controlling receivable at PT Sinar Sosro Sales Office of Sukabumi. The variables of this research are credit sales system (X1), internal audit (X2), and effectiveness of controlling receivable (Y). The sample of this research is questionnaire to respondents, there are Unit Manager, Supervisor of selling, Supervisor of Administration, Administration of Selling, Cashier, Salesman, and Verification at PT Sinar Sosro selling office of Sukabumi. This research used quantitative method and data collected is questionnaire. The data analysis method of this research is multiple regression analysis with t-test and test-f. The conclusion of this research was shows that credit sales system had effect to effectiveness of controlling receivable, we can see from f-count is 7,489 and ftable is 2,037. Than internal audit had effect to effectiveness of controlling receivable, we can see from f-count is 5,576 and f-table is 2,037. The conclusion of this research was shows that credit sales system and inernal audit had effect to effectiveness of controlling receivable, we can see from t-count is 140,394 and ttable is 3,295. And than, the conclusion of coefficient determination was shows that the effect is 94,7% and 5,3% had effect from another thing inside the research.