Determinasi Pemberian Kredit terhadap Kualitas Kredit di PT Pegadaian (PERSERO) Cabang Singaraja

Penulis

  • Kadek Yoga Ari Putra Universitas Pendidikan Ganesha
  • Ni Wayan Yulianita Dewi Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jiah.v12i1.39133

Kata Kunci:

bad credit, control activities, control environment, information and communication, monitoring, risk assessment

Abstrak

The purpose of this study was to determine the effect of the control environment, risk assessment, control activities, information and communication, monitoring, on bad loans at PT. Pegadaian (PERSERO) Singaraja Branch. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population that is the object of research is all employees of PT Pegadaian (Persero) Singaraja Branch which includes nine pawnshops and one pawnshop branch office. Determination of the sample using purposive sampling method with respondents' criteria, namely the head of the branch or head of the unit, credit analyst, and collateral estimator. So that the number of respondents obtained is 32 employees and 4 employees who do not meet the criteria because they are outside of the three predetermined criteria. Data analysis in this study used quantitative methods using SPSS version 16. The results showed that the variables of the control environment, risk assessment, control activities, information and communication, and monitoring had a negative and significant effect on bad loans.

Referensi

Abdurrohman, M. (2015). Pengaruh Pengendalian Intern dan Penilaian Kredit Terhadap Non Performing Loan (NPL) pada Koperasi Simpan Pinjam di Kabupaten Kudus. 1(1).

Agoes, S. (2012). Auditing I. Edisi 4. Buku 1. Jakarta: Salemba Empat.

Dewi, I. G. A. L., & Widhiyani, N. luh S. (2018). Pengaruh Unsur-Unsur Struktur Pengendalian Intern pada Non Performing Loan di Lembaga Perkreditan Desa Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 25(1), 406–433.

Freeman, R. E. & M. V. J. (2001). A stakeholder Approach to strategic Management. The Blackwell Handbook of Strategic Management.

Ghozali, I., & Cahriri, A. (2017). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

Hasanuddin, F. A. (2015). Pengaruh Pengendalian Internal Terhadap Kredit Macet Kantor Cabnag PT Bank rakyat Indonesia (Persero) Tbk Makasar. Universitas Hasanuddin.

Isabella, Pratiwi, R., & Africano, F. (2016). Pengaruh Pengendalian Internal Terhadap Kredit Macet (Studi Kasus Pada Finance di Kota Palembang). https://adoc.pub/pengaruh-pengendalian-internal-terhadap-kredit-macet-studi-k.html

Mardani. (2015). AspekHukum Lembaga Keuangan Syariah Di Indonesia.Kencana.

Mulyadi. (2014). Auditing. Buku 1. Edisi 6. Jakarta: Salemba Empat.

Pratama, E. H. (2017). Pengaruh Pengendalian Internal Terhadap Kecenderungan Kredit Macet Perusahaan Perbankan (Studi Empiris pada Bank Konvensional BUMN di Bandar Lampung).

Riadi, M. (2019). Pengertian, Penyebab dan Penyelamatan Kredit Macet. https://www.kajianpustaka.com/2019/02/pengertian-penyebab-dan-penyelamatan-kredit-macet.html

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. In Bandung : Alfabeta.

Diterbitkan

2022-08-13

Terbitan

Bagian

Articles