The Role of Control of Internal Business Receivables in Supporting the Effectiveness of Receiving Business Receivables (Case Study at PT X)

Abstract

The research method used in this study is explanatory research. The population in this study was all employees at PT. X Home and Brach Office. Data collection techniques used in this study was using questionnaires with a total sample of 60 respondents. The program used in analyzing data uses SPSS Version 24. Based on the result of the study, it shows that Account Receivable Internal Control and Accounts Receivable Receipt Effectiveness is included in the good category. The result of the study also showed that account Receivable Internal Control in contributing to Accounts Receivable Receipt Effectiveness’s 30.1%. So the higher the Account Receivable Internal Control was, the Higher the Accounts Receivable Receipt Effectiveness.