Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung

The research objective is to achieve (1) To determine the Internal Control System, (2) To determine the profitability and (3) To determine whether the effect of the Internal Control System to profitability. Kemilaumas Karya Abadi Bandung. The population in this study is the management staff of PT. K...

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Bibliographic Details
Main Authors: Maulana Yusup, Litha Astri Lestari
Format: Article
Language:Indonesian
Published: Sekolah Tinggi Ilmu Ekonomi (STIE) Pasundan 2011-04-01
Series:Jurnal Ekonomi, Bisnis dan Entrepreneurship
Subjects:
Online Access:http://jurnal.stiepas.ac.id/index.php/jebe/article/view/5
Description
Summary:The research objective is to achieve (1) To determine the Internal Control System, (2) To determine the profitability and (3) To determine whether the effect of the Internal Control System to profitability. Kemilaumas Karya Abadi Bandung. The population in this study is the management staff of PT. Kemilaumas Karya Abadi Bandung in 2007 and the financial statements (balance sheet and profit and loss) of 2007 is used to determine the profitability of the company. The results showed that (1) the system of internal control at PT. Kemilaumas Karya Abadi Bandung in pretty good category, (2) the level of profitability of PT. Kemilaumas Karya Abadi Bandung in 2007 in the category of pretty good, and (3) The system of internal control has a positive and significant effect on the profitability of the company, the contribution amounted to 52.70%, and the remaining 47.30% influenced by other factors such as corporate governance are less than optimal, the efficiency in cost, etc.
ISSN:2443-0633
2443-2121