PENGARUH PENGENDALIAN INTERNAL PENERIMAAN KAS DAN PIUTANAG SERTA DAMPAKNYA PADA HASIL USAHA KOPERASI KARYAWAN USAHA BERSAMA ST. CAROLUS TAHUN 2010-2017

Abstract

This study aims to determine whether cash receipts (X1) and accounts receivable (X2)partially or simultaneously have a significant effect on the results of the St.Carolus Joint VentureEmployee Cooperative and forfind out whether the Internal Control of cash receipts andreceivables are carried out by St.Carolus Joint Business Employees Cooperative is sufficient andin accordance with the goals and needs of the cooperative.The data analysis method used is the classic assumption test, analysis multiple linearregression and hypothesis testing with the program E-views 8. Data used in this study issecondary data, by collecting The quarterly financial statements of the St.Carolus CollaborativeEmployee Cooperative Employees balance sheet and income statement from 2010 to 2017.Samples are used in this study is the quarterly financial statements in the form of a balance sheetand the 2010 profit report of the St.Carolus Joint Cooperative Business Cooperative Cooperativeuntil 2017.F Test Results in this study have a coefficient value of 30.09795 with a prob (F-statistic) of0.000000 <0.05. This result means that independent variables (cash receipts and receivables)simultaneously or together has a significant influence on cooperative business results.The t-test results partially indicate the level of significance obtained of the independentvariable is cash receipts of 0.0000 and receivables of 0.0179. This shows that cash receipts andreceivables have a significant effect in improving cooperative business results.The results of this study also showed that internal control on cash receipts and receivablesat the Joint Business Employees Cooperative St.Carolus is quite adequate and in accordance withthe goals and needs cooperative.Based on the results of the study, the researchers suggest for candidates cooperativemembers should pay attention to the value of cash and receivables receipts before making thedecision to join a cooperative member, and cooperatives should pay attention to management andinternal control cash and receipts receipts to be more effective and efficient so they can achievemaximum cooperative business results. For future researchers, you should add or multiplyindependent variables that are still based on financial statements other than those used in thisstudy regularly based on previous studies.Keywords: Internal Control Cash Receipts, receivables, results of operations.