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Ni Wayan Jessy Janawati
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH PENGENDALIAN INTERN KREDIT, LIKUIDITAS, DAN UKURAN PERUSAHAAN PADA KEMAMPULABAAN LPD DI KOTA DENPASAR Ni Wayan Jessy Janawati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p08

Abstract

The development of LPD in Denpasar the last ten years has shown positive trends in terms of assets, credit disbursed, and profit earned. This study aims to determine the effect of internal control of credit, liquidity, and company size on the LPD’s profitability in Denpasar City. The research was conducted all LPD in Denpasar City. The samples were obtained by 35 with saturated sampling technique. Data were analyzed using multiple linear regression. The level of internal credit control is measured by distributing questionnaires to each LPD in Denpasar City, liquidity is measured using Loan to Deposit Ratio (LDR), firm size with Ln total assets, and profitability measured by Return on Asset (ROA) ratio. F-test results show that independent variables simultaneously affect the LPD’s profitability in the city of Denpasar. The result of statistical t-test shows that internal control of credit and liquidity have positive effect on profitability, but firm size variable has no effect on profitability. Keywords: LPD, profitability, internal credit control, liquidity, company size
Co-Authors Dewa Nyoman Badera