Writer / NIM
GINA RANI LASUT / 241408037
Study Program
S1 - AKUNTANSI
Advisor 1 / NIDN
ZULKIFLI BOKIU, SE.Ak, M.Si / 0019057204
Advisor 2 / NIDN
LUKMAN PAKAYA, S.Pd,. MSA / 0010097103
Abstract
ABSTRAK
Gina Rani Lasut, 2414 08 037, 2012. Pengaruh Pengendalian Intern Kredit Terhadap Efektivitas Pengembalian Piutang Perusahaan Finance Se-Kota Gorontalo. Skripsi. Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Negeri Gorontalo. Pembimbing I Zulkifli Bokiu, SE, Ak, M.Si dan Pembimbing II Lukman Pakaya,S.Pd,M.Pd.
Penelitian ini bertujuan untuk menguji pengaruh pengendalian intern kredit terhadap efektivitas pengembalian piutang perusahaan finance se-kota Gorontalo. Populasi dalam penelitian ini adalah karyawan perusahaan Finance Se-Kota Gorontalo yang berjumlah 16 perusahaan finance yakni: Adira Finance, BFI, BAF, FIF, Permata Finance, MCF, Indo Mobil Finance, WOM Finance, NSC Finance, Mandala Finance, Kresna Finance, SMS Finance, Kredit Plus, Sinar Mas Finance, Amanah Finance, Mega Finance, dengan jumlah karyawan 5 orang dibagian survey, sehingga total populasi keseluruhan adalah 80 orang. Data yang digunakan adalah data primer yang diperoleh melalui kuesioner. Metode analisis data yang digunakan adalah analisis regresi sederhana.
Hasil penelitian menunjukan bahwa pengendalian intern kredit berpengaruh signifikan terhadap efektivitas pengembalian piutang perusahaan finance se-kota Gorontalo. Koefisien deteminasi atau angka Rsquare adalah sebesar 80.6%.
Kata Kunci: Pengendalian Intern Kredit, Efektivitas Pengembalian Piutang
ABSTRACT
Gina Rani Lasut. SN: 241408037. “The Effect of Internal Control of Credit toward Debt Return Effectiveness at Finance Company in Gorontalo”. Study Program of Accountancy. Department of Accountancy. Faculty of Economy and Business. Gorontalo State University. 2012. Supervisor: Zulkifli Bokiu, SE.ak, M.Si., Co-Supervisor: Lukman Pakaya, S.Pd, M.Pd.
The objective of the study is to test the effect of internal control of credit toward debt return effectiveness at Finance company in Gorontalo. The population of this study is the 5 employee at survey division in finance company in Gorontalo which is consists of 16 finance companies: Adira Finance, BFI, BAF, FIF, Permata Finance, MCF, Indo Mobil Finance, WOM Finance, NSC Finance, Mandala Finance, Kresna Finance, SMS Finance, Kredit Plus, Sinar Mas Finance, Amanah Finance, Mega finance. Total population is 80 people. Data that is used in this study is primary data that is found from questionnaire. Method of analyzing the data is using simple regression analysis.
The result of study reveals that internal control of credit effects significantly toward debt return effectiveness at Finance company in Gorontalo.
Keywords: internal control of credit, debt return effectiveness
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