@thesis{thesis,
		author={Safitri  Dewi},
		title ={Pengaruh Sistem Pengendalian Internal Terhadap Persediaan Barang Dagang},
		year={2020},
		url={http://eprints.ukmc.ac.id/4187/},
		abstract={This study aims to determine the effect of the internal control system (control environment, risk assessment, control activities, information and communication, and supervisory activities) on the stock of merchandise in pharmacy businesses in the city of Palembang. The period of this research is 2020. The theory used in this research is about internal control and inventory.. The population in this study is a pharmacy business in the city of Palembang. The sample selection uses a purposive sampling method with a sample size of 30 pharmacies. Data analysis technique used to test hypotheses is to use multiple regression tests to determine the effect of internal control system variables (control environment, risk assessment, control activities, information and communication, and supervisory activities) on merchandise inventory. Based on the results of the test data analysis shows that the environmental components of control, information and communication as well as supervisory activities affect the inventory of merchandise. While the risk assessment component and control activities do not affect the merchandise inventory.}
		}