PENGARUH KARAKTERISTIK SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP PIUTANG TAK TERTAGIH PADA KOPERASI KARYAWAN KELUARGA BESAR PETROKIMIA GRESIK (K3PG)

This study aims to examine and prove the influence of the characteristics of the

internal control system of accounts receivable effect on bad debts. This research uses quantitative data and is carried out in the Koperasi Karyawan Keluarga Besar Petrokimia Gresik. Data collection techniques for Independent variables using questionnaire data and the dependent variable uses cut-off data for uncollectible accounts for the period September 2015 to December 2018. Data analysis techniques use multiple linear regression analysis, t test, f test and coefficient of determination. The results of the research on the characteristics of the Internal Control System trade accounts receivable have a positive and significant effect on uncollectible accounts.