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All Journal Jurnal Manajemen Dan Akuntansi Medan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Hotman Ds
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Gaya Hidup Relationship Manager Kredit Dan Potensi Fraud Dengan Kualitas Pengawasan Atasan Sebagai Pemoderasi Terhadap Terjadinya Kredit Macet Di Sektor Perbankan Hotman Ds; M. Irsan Nasution
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.8474

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Gaya Hidup dan Potensi Fraud terhadap Kredit Macet, serta menguji peran Pengawasan Atasan sebagai variabel moderasi pada Relationship Manager (RM) Kredit di BRI Kanwil Medan. Fenomena kredit macet merupakan tantangan utama perbankan yang dipicu tidak hanya oleh faktor eksternal nasabah, tetapi juga integritas dan perilaku personal tenaga pemasar (RM). Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 172 responden yang dihitung menggunakan rumus Slovin. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linier berganda serta Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial, Gaya Hidup berpengaruh positif dan signifikan terhadap Kredit Macet dengan nilai signifikansi 0,016. Potensi Fraud juga berpengaruh positif dan sangat signifikan terhadap Kredit Macet dengan nilai signifikansi < 0,001. Secara simultan, kedua variabel tersebut memberikan kontribusi sebesar 74,2% terhadap variasi Kredit Macet. Hasil uji moderasi (MRA) membuktikan bahwa Pengawasan Atasan secara signifikan mampu memoderasi (memperlemah) pengaruh Gaya Hidup terhadap Kredit Macet (Sig. 0,047). Namun, Pengawasan Atasan tidak ditemukan mampu memoderasi pengaruh Potensi Fraud terhadap Kredit Macet (Sig. 0,427). Temuan ini mengimplikasikan bahwa perusahaan perlu memperkuat sistem audit internal yang lebih teknis untuk memitigasi Fraud, selain mengandalkan pengawasan manajerial rutin.
The Influence of Credit Relationship Managers’ Lifestyle and Fraud Potential on Non-Performing Loans in the Banking Sector Hotman DS; M. Irsan Nasution
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.122

Abstract

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.
Co-Authors M. Irsan Nasution