Pengaruh Pengawasan dan Sistem Pengendalian Internal Terhadap Efektivitas Penagihan Tunggakan Pelanggan Pascabayar PT PLN (Persero) UID Sumatera Utara

Abstract

Latar belakang: Receivables management is essential for maintaining financial stability in a public service company, including PT PLN (Persero). In electricity billing through the postpaid system, unpaid customer obligations may develop into arrears, disrupt cash flow, weaken financial control, and affect revenue recovery.

Tujuan : This study aims to examine the effect of supervision and internal control systems on the effectiveness of postpaid customer arrears collection at PT PLN (Persero) UID North Sumatra.

Metode penelitian: This study used a quantitative approach with an associative research design. Primary data were collected through questionnaires distributed to 34 employees involved in supervision, internal control, and arrears collection activities. Secondary data were obtained from supporting company documents. The sample was determined using saturated sampling. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, coefficient of determination, and bootstrap testing with IBM SPSS Statistics 31.

Hasil penelitian: The results indicate that supervision has a positive but insignificant partial effect on collection effectiveness, while the internal control system has a positive and significant partial effect. Simultaneously, both variables significantly affect collection effectiveness and explain 63.8% of its variation.

Kesimpulan: Collection effectiveness is more strongly supported by a structured internal control system than by supervision alone. Supervision should be followed by evaluation, corrective action, and continuous monitoring to improve arrears collection performance.