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PERANAN PEMERIKSAAN INTERN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN PENAGIHAN PIUTANG USAHA PADA INDONESIA PUBLISHING HOUSE BANDUNG

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ABSTR{C'I' THE ROLE OF INTERNAL A1IDIT !N STIPPORTING ACCOTTNT RECEIVABLES I]OLLEI]TION CONTROLLING TN I}iDO]YESLA PTI BLISHING HOUSE BANDTING Bv: Siregar James t The purpose of this research is to determine how the implementation of an intemal au ttat+ or 3.5128 > 1.860, which indicates that there is a signihcant and posrdv. e relalisa tretweeo &e iote- nra! ardit ar:d the effecfiv. eoes's eif aecouots ieceivable billing control. Determination coeffrcient magtitude ( KD ): 60.67 o/o wirich shows the magutude of ehange of eontrol effeetiven"ss of aeeounts receivable billing for 60.67 % indicaled by changes in intemal investigatioa and the remaining 39,33 o/e was iniluerrced bv other &ctors.