PENGARUH CONTROLLER DAN PENGENDALIAN INTERN TERHADAP PENGENDALIAN PENJUALAN PADA PT. YASA BALI SUJATI

Abstract

This research is meant to test and to analyze the controller and internal control to the sales control at PT. Yasa Bali Sujati Cab. Surabaya. In order to find out the enhancement of production of the company and to support the management of the company in the preparation and implementation of the strategy so that it generates optimal performance. This research applies quantitative method. The data questionnaires have been issued to 38 respondents and 38 questionnaires which have been issued to employees at PT. Yasa Bali Sujati Cab. Surabaya has returned. The analysis technique has been done by using multiple linear regressions analysis with the application SPSS 18. The result of test shows that the variables i.e.: controller and internal control have significant influence to the sales control. It is indicated by the significance is 0,000 which is less than α = 5%. This condition shows the fluctuation of sales at PT. Yasa Bali Sujati Cab. Surabaya is determined by improvement of this company in conducting controller and internal control. This condition is also supported by the multiple coefficient determination is 81.2% it shows simultaneous correlation among these variables to the sales control at PT. Yasa Bali Sujati Cab. Surabaya has close correlation.
Keywords: Controller, Internal Control, Sales Control