Graduasi: Jurnal Bisnis & Ekonomi
Vol 33 (2014): November

Pengaruh Penerapan Sistem Pengendalian Intern Terhadap Non Perfoming Loan (NPL) Bank Perkreditan Rakyat di Wilayah Karisidenan Surakarta

Huriyah, Huriyah (Unknown)
Mustaqomah, Erniyawati (Unknown)



Article Info

Publish Date
01 Nov 2015

Abstract

This research is earried out in order to test the influence of the application of the internal control system which consist of element of organizational structure in which it separates responsibility, authority systems and registration procedure, healthy practices, and the competent staffs to the Non Performing Loan in Bank Perkreditan Rakyat (BPR) at the area of Surakarta Residency (Solo, Karanganyar, Sukoharjo, Klaten, Sragen, and Boyolali). Samples which are used in this research consist of 34 BPR. Variacle which is used in this research is dependent variable which consist of organizational structure which separates responsibility, authotity system and registration procedure, healthy practice and the competent staffs, and independent variable i.e: Non Performing Loan. Dependent variable data is obtained from financial report which was published by Bank Indonesia in 2013 which consist of 4 trimester. By using double regression analysis and hypothesis which uses statistic to test the partial regression coefficient and F statistic to test the influence simultancously with 5% trust level, the rsearcher getys result that the application of the internal control system does not influence Non Performing Loan of BPR at the area of Surakarta residency.

Copyrights © 2014