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PERANAN SISTEM AGING PIUTANG DALAM EFEKTIVITAS PENAGIHAN PIUTANG PADA PT. DIRGANTARA INDONESIA

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ABSTRACT THE ROLE OF ACCOUNTS RECEIVABLE AGING SYSTEM IN THE EFFECTIVENESS OF ACCOUNTS RECEIVABLE COLLECTION IN PT. DIRGANTARA INDONESIA By: Badai Isakayoga This study aimed to determine the accounts receivable aging system, determine the level of effectiveness of the collection of accounts receivable, and determine the role of the accounts receivable aging system in the effectiveness of the collection of accounts receivable in PT. Dirgantara Indonesia. The method used in this research was the descriptive method. Data obtained from the company was processed by using a formula of effectiveness to determine the level of effectiveness of the effectiveness of the collection of accounts receivable. The data was also processed and statistically analyzed using the "Pearson Product Moment" formula in the correlation coefficient analysis, significant test, the coefficient of determination, and regression analysis. Based on the survey the results revealed that the implementation of the accounts receivable aging system in PT. Dirgantara Indonesia was based on the company policy after the sale was recognized as accounts receivable. The accounts receivable aging system helped the company in monitoring the state of the outstanding receivables. The effectiveness of accounts receivables collection fluctuated during 2014, largely collected effectively and some that were not effective. Based on the results of statistical analysis using the Pearson product moment, the correlation coefficient (r) = 0.91, which meant that the relationship between accounts receivable aging system with the effectiveness of the collection of accounts receivable was very strong and positive. Hypothesis tests that were carried out showed that tcount = 16.7388 and ttable = 2.2281 with α = 5% and (n-2), regardless of the sign of 1.0679 > 2,281. Therefore tcount > ttable meant that Ha was rejected and Ho was accepted, which meant that there was significant relationship between accounts receivable aging systems and the effectiveness of the collection of accounts receivable. Kd = 82.81% meant that the contribution made to the effectiveness of the system aging collection of accounts receivable was 82.81% , the remaining 17.19% were influenced by other factors outside of this research. From the regression analysis equation Y = 0.1033 – 0.0156 X, meant that if the aging of accounts receivable was done once, the effectiveness of the collection of accounts receivable was raised by $0.0156 and if the aging of accounts receivable was not done, then the effectiveness of the existing collection of accounts receivable amounted to 0.1033%.