Pengaruh Pengendalian Internal terhadap Rasio Perputaran Piutang Pembiayaan Konsumen dan Rasio Likuiditas
Abstrak: This paper examines
effects of Internal Control elements partially and simultaneously on Turnover
Costumers Financing Ratio, which in turn affecting Liquidity Ratio of Indonesia
Stock Exchange members. Elements of Internal Control consisted of Control
Environment, Risk Assesment, Control Activity, Information & Communication,
and Controlling. Data was collected by employing census on seven companies
listed in Indonesia Stock Exchange. Path analysis was carried out to analyze
data in a model of hypotheses examination. The result showed that Turnover
Customers Financing Receivable Ratio was positively affected by Elements of
Internal Control. Furthermore, Turnover Customers Financing Receivable Ratio is
positively affecting Liquidity Ratio.
Kata Kunci: Elements of
Internal Control; Control Environment; Risk Assesment; Turnover Consumers
Financing Receivable Ratio
Penulis: Kania Nurcholisah
Kode Jurnal: jpsosiologidd090052
