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Kadek Ari Dyah Wilatini
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar Kadek Ari Dyah Wilatini; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p04

Abstract

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.
Co-Authors Made Gede Wirakusuma