PENGARUH PENILAIAN RESIKO DAN PENGENDALIAN PIUTANG TERHADAP EFEKTIVITAS PENAGIHAN PIUTANG PADA PT CAHAYA MURNI CEMERLANG

Abstract

The purpose toshow influence risk assessment & control of receivables in
effectiveness of receivables collection at PT Cahaya Murni Cemerlang. The populati inthis
stady wereall employee of PT Cahaya Murni Cemerlang, as much 50 employees. The
sample used was 43 employees who were determined by purposive sample techniq. The
datanalysis used multiplle liniar regresion. Based on the results of the research and
discussion that have been described, it can be concluded that the risk assessment variable
has a positive and significant effect on the effectiveness of receivables collection. Accounts
receivable control have positiv & significan infuence onthe effectiveness of receivables
collection.