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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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
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author Maulana Yusup
Litha Astri Lestari
author_facet Maulana Yusup
Litha Astri Lestari
author_sort Maulana Yusup
collection DOAJ
description 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.
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spelling doaj.art-fcdf36731cdf4c1394b49c7bb7acb4c62022-12-22T03:07:09ZindSekolah Tinggi Ilmu Ekonomi (STIE) PasundanJurnal Ekonomi, Bisnis dan Entrepreneurship2443-06332443-21212011-04-01515262Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi BandungMaulana Yusup0Litha Astri LestariSekolah Tinggi Ilmu Ekonomi (STIE) Pasundan BandungThe 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.http://jurnal.stiepas.ac.id/index.php/jebe/article/view/5internal controlprofitability
spellingShingle Maulana Yusup
Litha Astri Lestari
Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung
Jurnal Ekonomi, Bisnis dan Entrepreneurship
internal control
profitability
title Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung
title_full Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung
title_fullStr Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung
title_full_unstemmed Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung
title_short Pengaruh Sistem Pengendalian Intern Berpengaruh Terhadap Profitabilitas Pada PT. Kemilaumas Karya Abadi Bandung
title_sort pengaruh sistem pengendalian intern berpengaruh terhadap profitabilitas pada pt kemilaumas karya abadi bandung
topic internal control
profitability
url http://jurnal.stiepas.ac.id/index.php/jebe/article/view/5
work_keys_str_mv AT maulanayusup pengaruhsistempengendalianinternberpengaruhterhadapprofitabilitaspadaptkemilaumaskaryaabadibandung
AT lithaastrilestari pengaruhsistempengendalianinternberpengaruhterhadapprofitabilitaspadaptkemilaumaskaryaabadibandung