Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar

  • Kadek Ari Dyah Wilatini Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Made Gede Wirakusuma Fakultas Ekonomi dan Bisnis Universitas Udayana
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Abstrak

The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the LPD of Sukawati district, Gianyar Regency. The data used in this research are primary in the form of questionnaire answers and secondary data in the form of non performing loan. The sampling uses a saturated sample technique. The sample used was 33 LPDs in Sukawati district. The analysis  technique used was multiple linier regression. Based on analysis concluded that environment control, risk assessment, control activities, and monitoring have a positive effect on the lending efficiency, while the information and communication has negative effect on lending efficiency.
Keyword: Internal control, lending efficiency, LPD.

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Diterbitkan
2019-08-10
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WILATINI, Kadek Ari Dyah; WIRAKUSUMA, Made Gede. Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar. E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 874 - 902, aug. 2019. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/46806>. Tanggal Akses: 14 dec. 2025 doi: https://doi.org/10.24843/EJA.2019.v28.i02.p04.
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Terbitan
Vol 28 No 2 (2019)
Bagian
Artikel

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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