PENGARUH PENERAPAN STRUKTUR PENGENDALIAN INTERN TERHADAP EFISIENSI PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL

  • Ni Putu Puspita Dewi Universitas Hindu Indonesia
  • I Putu Nuratama Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2286
Keywords: control environment, risk assessment, control activities, information and communication, monitoring and efficiency of lending

Abstract

This study aims to prove empirically the effect of internal control elements on the efficiency
of credit distribution in LPD Abiansemal District. The data used in this study is primary
data in the form of questionnaire answers. The population used in this study were all LPD employees in Abiansemal District as many
as 305 people. Sampling used purposive sampling method so that 109 people were obtained
as samples. The first instrument test and classical assumption test were carried out,next
analyzed using multiple linear regression analysis, determination, t test and F test.
Based on the results of the analysis, it can be said that control, control activities,
information and communication have a significant effectt on the efficiency of credit
distribution and have no significant effect on the efficiency of credit distribution.

Published
2022-01-25
How to Cite
Dewi, N. P. P., & Nuratama, I. P. (2022). PENGARUH PENERAPAN STRUKTUR PENGENDALIAN INTERN TERHADAP EFISIENSI PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL. Hita Akuntansi Dan Keuangan, 3(1), 96-109. https://doi.org/10.32795/hak.v3i1.2286
Issue
Vol. 3 No. 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles