The Role of Control of Internal Business Receivables in Supporting the Effectiveness of Receiving Business Receivables (Case Study at PT X)

The research method used in this study is explanatory research. population was all employees at PT. X Home and Brach Office. Data collection techniques using questionnaires with a total sample of 60 respondents. program analyzing data uses SPSS Version 24. Based on the result study, it shows that Account Receivable Internal Control Accounts Receipt Effectiveness included good category. also showed account contributing to Effectiveness’s 30.1%. So higher was, Higher Effectiveness.