THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
Efficiency of credit distribution is used to measure the extent to which LPD's ability to manage human resources in order to increase profit through credit management. The efficiency or not of credit distribution is calculated using indicators including the credit distribution system, credit di...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN RU |
| Publicado: |
Russian Journal of Agricultural and Socio-Economic Sciences
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/c1a499eac5294f04aeed85e671691015 |
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| Sumario: | Efficiency of credit distribution is used to measure the extent to which LPD's ability to manage human resources in order to increase profit through credit management. The efficiency or not of credit distribution is calculated using indicators including the credit distribution system, credit disbursement system and the credit monitoring system that has been disbursed. Internal control is designed to provide reasonable assurance about the state of the financial statements, compliance with applicable regulations, effective and efficient operations. Based on the explanation above, the writer's curiosity arises to research further on "The Influence of Internal Control Structure on Credit Distribution Efficiency". Based on data obtained from the Trustees of the Badung Regency Village Credit Institution (PLPDK), the LPDs that are still operating in Abiansemal District are 34 LPDs where the head and LPD supervisory bodies are respondents. The data analysis method in this study uses multiple regression analysis to obtain a comprehensive picture of the effect of the variables of transparency, accountability, responsibility, independence, and fairness on financial performance using the SPSS for windows program. The results showed that internal control (control environment, control activities, risk assessment, information and communication, and monitoring) had a positive and significant effect on the efficiency of credit distribution. When the LPD's internal control is good and adequate, the efficiency of credit distribution is also fulfilled, in the sense that the risk of bad loans can be minimized. |
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