Abstract

 

This research aim to know influence of internal control system effectiveness and governmental regulation about  debitor information system to credit risk stuck by parsial, and also to know which variable is which have an effect on dominant to credit risk stuck, among/between internal control system and debitor information system.

Result of this research conclude that internal control system effectiveness and   governmental regulation about  debitor information system by parsial have an effect on to credit risk stuck. Internal control system effectiveness have an effect on dominant to credit risk stuck with coefficient of regresi internal control system variable equal bigger than coefficient of regresi variable of governmental regulation about debitor information system.


Keywords: Internal control system, debitor information system, stuck risk