Intelektual : Jurnal Penelitian Dosen Akuntansi
Vol 2 No 1 (2023): JOURNAL INTELEKTUAL

Analisis Sistem Pengendalian Intern, Siklus Pendapatan Untuk Keberlanjutan Perusahaan

Merida (Unknown)
Anggun Yuliana, Khrisna (Unknown)
Pratama, Ardiansyah (Unknown)



Article Info

Publish Date
02 May 2023

Abstract

Introduction/Main Objectives: To know and analyze the internal control system, Revenue Cycle for Company Sustainability, by Testing Internal Control System Variables, Income on Company Sustainability. Background Problems: The current development of globalization has caused business competition between companies to become increasingly stringent in achieving the principles of efficiency, effectiveness and economy. Novelty: Retesting variables at different companies with different methods. Research Methods: A sample of 34 respondents was taken, with the analytical tool used, namely SPSS. Finding/Results: This study shows that the Internal Control System variable has a positive and significant effect on Company Sustainability and the Revenue Cycle has no positive and insignificant effect on Company Sustainability. Conclusion: The internal control system and corporate cycle of the companies analyzed have very good corporate sustainability.

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Journal Info

Abbrev

jin

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Description

Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting ...