Pengaruh Unsur-Unsur Struktur Pengendalian Intern pada Non Performing Loan di Lembaga Perkreditan Desa Kota Denpasar
| Main Authors: | Listika Dewi, I Gusti Agung, Widhiyani, Ni Luh Sari |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/41828 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/41828/25928 |
Daftar Isi:
- This study aims to empirically prove the effect of internal control elements on non performing loans in LPD Denpasar City. The data used in this study are primary data in the form of answers to questionnaires and secondary data in the form of LPD non-performing loans. The sample used was 35 LPDs in Denpasar City. Sampling using nonprobability sampling method with saturated sample technique. The analysis technique used in this study is multiple linear regression. The analysis results can be understood that the control environment and risk assessment have a negative effect on non-performing loans. This shows that the better the risk control and assessment environment is applied, the lower the level of non-performing loans. Control and monitoring activities have a negative effect on non-performing loans. This shows that controlling and monitoring activities carried out optimally will reduce the occurrence of non-performing loans. Keywords: non performing loan, elements of internal control structure
- Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh unsur-unsur pengendalian intern pada non performing loan di LPD Kota Denpasar.Data yang digunakan dalam penelitian ini adalah data primer berupa jawaban kuesioner dan data sekunder berupa non performing loan LPD. Sampel yang digunakan sebanyak 35 LPD di Kota Denpasar. Pengambilan sampel menggunakan metode nonprobability sampling dengan teknik sampel jenuh. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil analisis dapat dipahami bahwa lingkungan pengendalian dan penaksiran risiko berpengaruh negatif pada non performing loan. Hal ini menunjukkan bahwa semakin baik lingkungan pengendalian dan penaksiran risiko yang diterapkan, maka menurunkan tingkat non performing loan. Aktivitas pengendalian dan pemantauan berpengaruh negatif pada non performing loan. Hal ini menunjukkan bahwa aktivitas pengendalian dan pemantauan yang dilakukan secara maksimal akan menurunkan terjadinya non performing loan. Kata kunci: non performing loan, unsur-unsur struktur pengendalian intern