Open AccessEfektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO
Author(s) -
. Iswahyudi,
Dwi Prastowo Darminto
Publication year - 2019
Publication title -
jurnal riset akuntansi dan perpajakan/jrap (jurnal riset akuntansi dan perpajakan)
Language(s) - English
Resource type - Journals
eISSN - 2460-2132
pISSN - 2339-1545
DOI - 10.35838/jrap.2019.006.02.15
Subject(s) - business administration , physics , business
The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective.
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif.
JEL Classification : M10, M41