The Effect of Sales System Effectiveness on Internal Control of Receivables in a Company

Hasbiana Dalimunthe

Abstract: The study goal is to explore the effect of the effectiveness of the sales system on the control of accounts in a company. The research sorts out the population as the entire members of the company, including leaders and employees. Furthermore, the purposive sampling technique was employed to take a sample of 30 participants, while questionnaires are used in data collection techniques. The data analysis technique uses classical assumption test, simple linear regression analysis and hypothesis testing. Based on the data result, it is known that the calculated t value is greater than t table (17,147 > 3,182) with a significance of 0.000 < 0.05, so it can be can be assumed that the effectiveness of the sales system has a positive and significant effect on the receivables internal control system.

Keywords: Effectiveness of Sales System, Internal Control of Receivables, Company, Employee