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FAKTOR-FAKTOR PENGENDALIAN INTERNAL SEBAGAI PREDIKTOR DALAM MENGURANGI PIUTANG TAK TERTAGIH DI PT FRAMAS INDONESIA

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ABSTRACT FAKTOR-FAKTOR PENGENDALIAN INTERNAL SEBAGAI PREDIKTOR DALAM MENGURANGI PIUTANG TAK TERTAGIH PADA PT. FRAMAS INDONESIA By: Fanny Dian This research was conducted to determine the implementation level of internal controls, the level conditions for bad debts, the relationship of internal controls and the bad debts, the role of internal control over bad debt reduction, and the main factors as the predictors in reducing bad debts at PT. Framas Indonesia. The method used in this research was descriptive method, which data was taken through the questionnaire, than analyzed with SPSS software to make conclusion Based on the results as perceived by the respondents, it was known that the intensity level of the implementation of internal control in reduction of bad debts were at a level above the average (M = 4.1677; SD = .664196), while the level conditions for bad debts at a level below the average (M = 3.7877; SD = .88578). In other words, based on the perceptions of the respondents, the implementation of internal control has almost always done and the level of bad debts condition is rare. Based on the analysis of the correlation coefficient, there is a significant relationship and a very strong between the internal control and bad debts with r=0.802. Based on the calculation of the coefficient of determination it was known that the analysis of internal control has contributed 64.3% (r2 = 0643) in reducing bad debt, while the remaining 35.7% is contributed by other factors not examined in this research. After researching the mean value of each indicator, the obtained best predictor in reducing bad debts as, physical control over assets and records for asset protection, conduct prevention over everything possible in order to avoid losses, the use of information and communication to develop the company, having integrity and ethical values are used in the company in doing the interaction, and supervision to overcome difficulties and increase the motivation to work independently and sustainably.