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PENGARUH PENYUSUNAN ANGGARAN KAS TERHADAP PENINGKATAN EFEKTIVITAS PENGENDALIAN KAS PADA PT. HERLINA INDAH

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ABSTRACT THE INFLUENCE OF DEVELOPMENT OF CASH BUDGET ON INCREASING THE EFFECTIVENESS OF CASH CONTROL AT PT. HERLINA INDAH Written by: Elroy Rinaldy Sianipar NIM: 1532045 This study aims to determine the effect of the cash budget on increasing the effectiveness of cash controls at PT Herlina Indah. The data used in this study are primary data. The author processes data using correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. Based on the results of this study indicate that the preparation of the cash budget produced by PT Herlina Indah is included in the excellent category, while the effectiveness of cash control is in the good category. The results of this study also show that there is a relationship in the strong category between the preparation of the cash budget with the effectiveness of cash control with the Spearman rank correlation coefficient of 0.649. From the results of the hypothesis test found that the preparation of the cash budget has a significant effect on increasing the effectiveness of cash control with the value of t count 4.645> 1.7011 and a significance value of 0.000 <0.005. The results of the coefficient of determination indicate an increase in the effectiveness of the cash control explained by 43.5% by the preparation of the cash budget, and 56.5% explained by other variables outside of this study. Keywords: Cash budget preparation, effectiveness of cash control.