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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Gede Adi Yuniarta, S.E.Ak, M.Si. .
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Humanities Social Sciences

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Pengaruh Independensi, Profesionalisme Dan Peran Badan Pengawas Terhadap Efektivitas Pengendalian Intern Dalam Pemberian Kredit Di Lembaga Perkreditan Desa Sekecamatan Mengwi Agus Dwipayana I Kadek .; Dr. Edy Sujana, S.E., M.Si.Ak. .; Gede Adi Yuniarta, S.E.Ak, M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.16828

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh independensi, profesionalisme dan peran badan pengawas terhadap Efektivitas pengendalian intern dalam pemberian kredit Di Lembaga Perkreditan Desa Sekecamatan Mengwi. Populasi dalam penelitian ini adalah seluruh pengawas LPD yang ada di kecamatan Mengwi yang berjumlah 45 orang dengan teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan dalam penelitian adalah jenis data kuantitatif. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 21.00 Hasil penelitian ini menunjukkan bahwa (1) independensi berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD, (2) profesionalisme berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD, (3) peran badan pengawas berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD, (4 independensi, profesionalisme, dan peran badan pengawas berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD.Kata Kunci : independensi, profesionalisme, peran badan pengawas, efektivitas pengendalian intern This study aimed to obtain empirical evidence of the influence of independence, professionalism and the role of the supervisory board on the effectiveness of internal control in distributing credits at the Village Credit Institutions in Mengwi Subdistrict. The population of this study was all Village Credit Institutions’ supervisors in Mengwi sub-district, as many as 45 people sampled through saturated sampling techniques. The type of data used in the study was quantitative data. The data collection method used was questionnaire. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 21.00 The results of this study indicated that (1) independence had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions, (2) professionalism had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions, (3) the role of the supervisory board had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions, ( 4) independence, professionalism, and the role of the supervisory board had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions.keyword : independence, professionalism, the role of the supervisory board, the effectiveness of internal control
Co-Authors Agus Dwipayana I Kadek . Cindy Darsana Putri . Dewa Komang Tri Suparwan . Dewa Putu Yudha Dharma Aditya . Dewi, Putu Eka Dianita Marvilianti Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Gusti Kadek Sayoni . I Gede Krisma Wardana . I Gusti Agung Ngurah Rahma Yudistira . I Gusti Ngurah Angga Wijaya . I Ketut Aditya Kuntara Wijaya . I Komang Ariadiana Trisomantagani . I Made Adi Ariawan . I Made Deva Premana Dharma Wiguna . I Nyoman Putra Yasa I Putu Julianto I Putu Wikan Maha Karuniawan . Kadek Arsini . Kadek Budi Hendrawan . Kadek Mia Jayanti . Kadek Mia Ranisa Putri . Komang Nita Handayani Tri Lestari . Komang Noviani . Luh Ayu Paramita Wulandari . Luh Dian Andiani . Luh Kartika Utami Dewi . Luh Mas Megawati . Luh Putu Sudiartini . LUH TAMI ASTINI . Made Arie Wahyuni Made Aristia Prayudi Ni Kadek Dwi Ariastini . NI LUH ARISMAYANI . Ni Made Dwitia Martini Dewi . Ni Made Oka Tyastiari . NI NY AYU BUDIANTARI . NI PUTU SRI MAHAYUNI . NURITA GAYATRI . Nyoman Trisna Herawati P.Nopy Krisna Dewi . Putu Agus Surya Permana . Putu Febryna Utami Paramitha . Putu Feny Kharisma Dewi . Putu Rayana Prayoga . Putu Sukma Kurniawan, S.T., M.A. . Putu Sukma Medayanti . PUTU YUNITA SARI . Vina Marantika .