Jurnal Reviu Akuntansi dan Keuangan
Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan

ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION

Mariana, Mariana (Unknown)
Abdullah, Syukriy (Unknown)
Nadirsyah, Nadirsyah (Unknown)

Article Info

Publish Date
22 Oct 2018

Abstract

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.  

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...