PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP KEPUTUSAN PEMBERIANKREDIT PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN

  • I Gede Suka Danayasa Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Made Sadha Suardikha Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the effect of the internal control components on the BPR in an effort to decide the provision of credit. The samples in this study using proportionate stratified random sampling method, the number of observations of 8 samples. The technique of collecting data using questionnaires and survey respondents as many as 32 respondents. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of linear regression analysis found that (1) an assessment of the risk of an effect on lending decisions; (2) Information and communication have no effect on lending decisions; (3) control activities affect lending decisions; (4) monitoring the effect on lending decisions and; (5) the control environment influence on lending decisions on BPR in Tabanan.

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Published
2016-09-04
How to Cite
DANAYASA, I Gede Suka; SUARDIKHA, I Made Sadha. PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP KEPUTUSAN PEMBERIANKREDIT PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN. E-Jurnal Akuntansi, [S.l.], v. 16, n. 3, p. 1912-1937, sep. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/18253>. Date accessed: 28 mar. 2024.
Section
Articles

Keywords

Internal Control Components, Decision Lending, Rural Banks

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