Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol 2, No 1 (2015)

PENGARUH PENGENDALIAN INTERNAL TERHADAP TINGKAT KREDIT MACET DALAM PROSES PEMBIAYAAN SEPEDA MOTOR PT RADANA FINANCE CABANG TANGERANG KOTA, BANTEN

Kusumawati, Nugrahini (Unknown)
Jimmi, Jimmi (Unknown)



Article Info

Publish Date
08 Aug 2015

Abstract

The purpose of this research is to determine the effect of internal control on the level of bad loans and the influence on the level of bad debts the motorcycle in PT Radana Finance branch Tangerang city, Banten. A method of analysis of data used is a questionnaire survey method with Likert scale. Data taken with taking samples obtained from employees at PT Radan Finance branch tangerang city for seven days using the formula slovin by 44 employees. Furthermore, using SPSS v.19 software and statistical formulas to determine the influence of the two variables, namely internal control (x) and loans (y). Ther result showed that there is a very strong influence of internal control (x) with bad credit (y). With Pearson correlation value of 0.884. Then the contribution of internal control variable (x) against non-performing loans (y) of 0,703, or 70.3%, while the remaining 29.7% influenced by other factors not described. And the linear regression equation obtained was Y =75.268-0,548X. In a hypothesis test based on the t-test is concluded Ho is rejected and Ha accepted. Means of internal control variable (x) has a strong influence on the variable sangta loans (y). It was on the show from the value t is greater than t table (9.980> 2021). This means that "There is a very strong influence on the level of internal control in the process of financing bad credit motorcycle PT Radana Finance branch tangerang city, Banten.  Key words: internal controls, the level of bad debts

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...