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PENGARUH AUDIT INTERNAL TERHADAP PENINGKATAN EFEKTIVITAS PROSEDUR PENAGIHAN PIUTANG USAHA PADA PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK

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ABSTRACT THE EFFECT OF INTERNAL AUDIT ON IMPROVING THE EFFECTIVENESS OF ACCOUNTS RECEIVABLE COLLECTION PROCEDURE AT PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK Written By: Priska Situmorang NIM: 1432144 This study aims find out the implementation of internal audit on the collection of accounts receivable, to determine the effectiveness of the application of billing collection precedures, and to determine the effect of internal audit on the effectiveness improvement of accounts receivable collection procedures. This research was conducted at PT. Ultrajaya Milk Industry & Trading Company, Tbk. The sampling technique used in this study is the saturated sampling that is the entire population that returns the questionnaires to be sampled, and the respondents who returned the questionnaire were 32 respondents from 39 respondents as the population. Data taken from this research is primary data in the form of questionnaire. Analysis conducted in this research include descriptive statistical analysis, correlation coefficient, simple linear analysis, coefficient of determination analysis and significance test using SPSS. Based on this results of research that has been done that the implementation of internal audit on this company is in very good category. It was also found in this research that the collection procedure of accounts receivable at this company is very good and effective. It was also found that internal audit had a significcant positive effect on the effectiveness improvement of collection procedure of accounts receivable at PT. Ultrajaya Milk Industry & Trading Company. Tbk. Key words: intenal audit, effectiveness of collection procedures on accounts receivable