Pengaruh Pengendalian Internal terhadap Rasio Perputaran Piutang Pembiayaan Konsumen dan Rasio Likuiditas

Kania Nurcholisah

doi:10.29313/mimbar.v25i1.271

Pengaruh Pengendalian Internal terhadap Rasio Perputaran Piutang Pembiayaan Konsumen dan Rasio Likuiditas

Kania Nurcholisah

Abstract

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.

Keywords

Elements of Internal Control; Control Environment; Risk Assesment; Turnover Consumers Financing Receivable Ratio

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DOI: https://doi.org/10.29313/mimbar.v25i1.271

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