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, 2017)
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