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PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENAGIHAN PIUTANG TAK TERTAGIH PADA PT ULTRA JAYA MILK , Tbk

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ABSTRACT THE EFFECT OF INTERNAL AUDIT ON INTERNAL CONTROL OF BAD CREDIT BILLING AT PT ULTRA JAYA MILK, Tbk Written By : Sri Handayani Limbong NIM : 1432201 This research aimed to investigate the influence of internal audit on internal control of bad credit billing. The variables of this study were audit internal as independent variable variable, and internal control of bad credit billing as dependent variable. The researcher used descriptive methodology, gathers the data through questionnaire,with a processing technique using statistic analysis, which was the test validity, product moment correlation coefficient, simple regression test, significance test the coefficient of determination, and classical assumptions. Based on the research can be seen from correlation coefficient analysis obtained r =0.543, which means the correlation between internal audit and internal control of bad credit billing was strong. And test significance is tcount > ttable 4,048 > 1,68 since Ho was rejected and Ha was not rejected, it means there was significant influence of bad credit billing at PT Ultra Jaya Milk Industry. Keywords: Internal Audit, Internal Control Of Bad Credit Billing