Pengaruh Pengendalian Internal Kas Terhadap Tingkat Perputaran Modal Kerja (Studi Kasus PT Nariki Minex Sejati)

Wiwit Setyawati, . and Holiawati, . (2014) Pengaruh Pengendalian Internal Kas Terhadap Tingkat Perputaran Modal Kerja (Studi Kasus PT Nariki Minex Sejati). Jurnal Ilmiah Akuntansi Universitas Pamulang, 2 (2). pp. 196-215. ISSN 2339-0867

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Abstract

The purpose of this study was to find out how much cash to influence the operation of the internal rotational levels of working capital and know whatever efforts made by enterprises in optimizing working capital turnover rate. As the authors utilized research method is a method of testing the multiple regression analysis. The sample used was a questionnaire on internal handling cash and working capital turnover rate. Based on the results of research and data processing on Minex Sejati PT Nariki using SPSS 17.0 derived multiple regression equations between variables internal control over cash working capital turnover rate is Y = 435 + 0,068X. In other calculations it can be concluded that the internal control variables have influence on the level of cash working capital turnover of 0.336 or 33.6%. This shows the internal handling of cash has a weak influence on the level of working capital turnover in PT Nariki Minex True. Keywords: Internal Handling Cash, Working Capital Turnover.

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 10 Sep 2015 02:21
Last Modified: 10 Sep 2015 02:23
URI: http://eprints.unpam.ac.id/id/eprint/393

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