Text

PERANAN PENGEI\IDALIAN INTERN PENJUALAN DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN KREDIT PADA PT. PLAZA TOYOTA

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT RT]LE IN IMPROVING IEE EFECTIVEI{ESS OF INTERNAL CONTROL IN SALES CREDM PT.PI.AZA TOYOTA Krbtopel Easibuan The purpose of his study was to determine whether the role of internal control in improving tte effeciiveness of sala credit sales at PT. TOYOTA PLAZA during the period of l2 months or one y€ar. In this strdy the authon use a mixed metho4 wherc data is collected by the state sebearny4 then alalyzed to obtain conchsions on tlre effectiveness of the credit sales of PT. TOYOTA PLAZA for 2012 Intemal control system of sales at PT. PLAZA good TOYOTA.sudah and sales effectiveuess PT PLAZA TOYOTA. For the vear 2012 amounted to 104% and is classified as Effective. Based on the analysis of the statistics by using the Pearson Eodwt mometrt formula, then the mrrelation coefficient r : 0.3468646, nhich means the effectivencs of intcmal control penjulan penjnlan credit or have relationships thc are pitive and significant test based on lnown t_hitrmg - 1.333 while t_tabel by significant lwels of 0, $,ith 05 degrees of fieedom (N-2) : 15 -2 = t3 is 1.771 which means rfiat the t_ (count <) t_tabel ie 1.333 <1.771- This suggests that Ho accepted mqms no ,significant and negative relationship between intemal cotltrol sales sales effectiveness. Further note that the coefficient of dercrmination or Kd = 0.12, this meens that a l2%o change in sales effectiveness can be demonstated by changes in the internal contol of sales, and the remaining 88.8% shown by other facton outside ofthe study.