"Peranan Struktur Pengendalian Intern dalam Menunjang Efektifitas Penjualan" ( Studi Kasus pada PT. "X" di Bandung ).
!
"
#
$ %&' (
)* +,). /0$ %&'
Universitas Kristen Maranatha
;
?
66"
6
6/
6*(
(
0
$
0
604
.
6.4
;
6=(
.
)
6=6$
)
6=/(
6,
6>"
9
/6
66
6/
/66
6/
/6/$
6.
Universitas Kristen Maranatha
/6*#
C#
6+
/604
//
/6.4
/0
/6=4
4
/0
//
/.
/*
3
/>
/0
/+
/06
/0/(
/)
(
/)
/0*$
/00:
*6
1
/0.
$
*6
1
**
*6A
*>
*66
*>
*6/4
*+
*6*
*60#
A
$9
$
$ ?
*)
0,
*/(
*/6A
8
0/
B
0/
Universitas Kristen Maranatha
*//8
0.
*/*$
0.
*/0$
0>
06;
0)
0664
0)
06/
1
.,
06*
$ %&'
.,
0/
.*
0/6
$ %&'
0//
(
3
..
0/*
(
3
0*
.*
.>
;
.)
0*68
4
B
=,
0*/8
4
B
=/
Universitas Kristen Maranatha
.64
=0
./
=.
Universitas Kristen Maranatha
"
65
A
"
/5:
"
*5
4
"
05
4
"
.5
"
=5:
"
>5
$
3
8
?
Universitas Kristen Maranatha
!
"
!
#
$
$
%
$
$ $
$
$
$ $
Universitas Kristen Maranatha
&
"
!
#
#
'
"
$
"
$
(
Universitas Kristen Maranatha
)
"
*
'
&
'
)
'
+
'
,
$
#* -./
,
!
"
'
1
-#
#
"
#
0
'
/
2
Universitas Kristen Maranatha
+
3
&
"
3
#
$
'
$
*
2
(
&
'
%&
2
,
,
$
!
Universitas Kristen Maranatha
4
,
$ $
"
1
(
'&
'
()
*
"
"
"
5
Universitas Kristen Maranatha
6
"
'
&)"
)
* )
++)
7 8982+ 4: 2
"
,
,
(
*
"
(
'
,
*
"
(
"
("
(
("
(
(
("
"
(
,
,
"
(
(
.
(
(
*
(
,
.
,
,
7 88+2994: 2
)(
.
(
,
"
"
"
,
&)
(
(
, )(
(
,
"
"
*
,
+ (
(
(
"
, "
(
,
"
(
*
.
, "-
,
/)
)
(
"
,
.
(
,
"
")
Universitas Kristen Maranatha
9
"
#
0
)
)
)
,
7&;; 2) 8:
2
(
))
*
* .
)
(
+
*
"
"
+
"
.
) )
*
,
*
"
0
"
7
:
7
:
#
$
<
$
=
$
Universitas Kristen Maranatha
>
,
$
2 - =
/
1
) ))
'
'
1
$
#
(
7
:
#
2
$
Universitas Kristen Maranatha
8
? $
$
$
'
$
&
#
!
1!
)
!
!
) "
'
2
5
<
"
@
7@:
7.:
5
2 @A B .
A
C
A
.A
@A
C
C
Universitas Kristen Maranatha
;
2 )
3
#
5
(
#* -./
=
+4,
Universitas Kristen Maranatha
!
"
#
%
#
$
!
&
&
$
#
#
$
%
#
$
#
#
#
#&
$
#&
& &
'
#
#
!
%
&
&
(
&
)
Universitas Kristen Maranatha
*
%
&
$
&
$
#
(
!
"
(
&&
#&
$
'
&
#
$
$
$
Universitas Kristen Maranatha
! !
"##
$
%
&$
'
"##(
$
&
)
*
$
"##
-.
0
-
+
-
"##
2
'
$
"##
-
"##"
1
,
+&*/$
,
,
+
+
$
#
*
,
$
$
$
- '
/ 3+
1 $
Universitas Kristen Maranatha
"
#
$ %&' (
)* +,). /0$ %&'
Universitas Kristen Maranatha
;
?
66"
6
6/
6*(
(
0
$
0
604
.
6.4
;
6=(
.
)
6=6$
)
6=/(
6,
6>"
9
/6
66
6/
/66
6/
/6/$
6.
Universitas Kristen Maranatha
/6*#
C#
6+
/604
//
/6.4
/0
/6=4
4
/0
//
/.
/*
3
/>
/0
/+
/06
/0/(
/)
(
/)
/0*$
/00:
*6
1
/0.
$
*6
1
**
*6A
*>
*66
*>
*6/4
*+
*6*
*60#
A
$9
$
$ ?
*)
0,
*/(
*/6A
8
0/
B
0/
Universitas Kristen Maranatha
*//8
0.
*/*$
0.
*/0$
0>
06;
0)
0664
0)
06/
1
.,
06*
$ %&'
.,
0/
.*
0/6
$ %&'
0//
(
3
..
0/*
(
3
0*
.*
.>
;
.)
0*68
4
B
=,
0*/8
4
B
=/
Universitas Kristen Maranatha
.64
=0
./
=.
Universitas Kristen Maranatha
"
65
A
"
/5:
"
*5
4
"
05
4
"
.5
"
=5:
"
>5
$
3
8
?
Universitas Kristen Maranatha
!
"
!
#
$
$
%
$
$ $
$
$
$ $
Universitas Kristen Maranatha
&
"
!
#
#
'
"
$
"
$
(
Universitas Kristen Maranatha
)
"
*
'
&
'
)
'
+
'
,
$
#* -./
,
!
"
'
1
-#
#
"
#
0
'
/
2
Universitas Kristen Maranatha
+
3
&
"
3
#
$
'
$
*
2
(
&
'
%&
2
,
,
$
!
Universitas Kristen Maranatha
4
,
$ $
"
1
(
'&
'
()
*
"
"
"
5
Universitas Kristen Maranatha
6
"
'
&)"
)
* )
++)
7 8982+ 4: 2
"
,
,
(
*
"
(
'
,
*
"
(
"
("
(
("
(
(
("
"
(
,
,
"
(
(
.
(
(
*
(
,
.
,
,
7 88+2994: 2
)(
.
(
,
"
"
"
,
&)
(
(
, )(
(
,
"
"
*
,
+ (
(
(
"
, "
(
,
"
(
*
.
, "-
,
/)
)
(
"
,
.
(
,
"
")
Universitas Kristen Maranatha
9
"
#
0
)
)
)
,
7&;; 2) 8:
2
(
))
*
* .
)
(
+
*
"
"
+
"
.
) )
*
,
*
"
0
"
7
:
7
:
#
$
<
$
=
$
Universitas Kristen Maranatha
>
,
$
2 - =
/
1
) ))
'
'
1
$
#
(
7
:
#
2
$
Universitas Kristen Maranatha
8
? $
$
$
'
$
&
#
!
1!
)
!
!
) "
'
2
5
<
"
@
7@:
7.:
5
2 @A B .
A
C
A
.A
@A
C
C
Universitas Kristen Maranatha
;
2 )
3
#
5
(
#* -./
=
+4,
Universitas Kristen Maranatha
!
"
#
%
#
$
!
&
&
$
#
#
$
%
#
$
#
#
#
#&
$
#&
& &
'
#
#
!
%
&
&
(
&
)
Universitas Kristen Maranatha
*
%
&
$
&
$
#
(
!
"
(
&&
#&
$
'
&
#
$
$
$
Universitas Kristen Maranatha
! !
"##
$
%
&$
'
"##(
$
&
)
*
$
"##
-.
0
-
+
-
"##
2
'
$
"##
-
"##"
1
,
+&*/$
,
,
+
+
$
#
*
,
$
$
$
- '
/ 3+
1 $
Universitas Kristen Maranatha