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:	Anggiriawan P.B., Putra I W.G.Y.D.
Formato:	article
Lenguaje:	EN RU
Publicado:	Russian Journal of Agricultural and Socio-Economic Sciences 2021
Materias:	internal control efficiency of credit distribution lpd Agriculture (General) S1-972
Acceso en línea:	https://doaj.org/article/c1a499eac5294f04aeed85e671691015
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spelling	oai:doaj.org-article:c1a499eac5294f04aeed85e6716910152021-11-04T09:42:45ZTHE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY10.18551/rjoas.2021-10.182226-1184https://doaj.org/article/c1a499eac5294f04aeed85e6716910152021-10-01T00:00:00Zhttps://doaj.org/toc/2226-1184Efficiency 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.Anggiriawan P.B.Putra I W.G.Y.D.Russian Journal of Agricultural and Socio-Economic Sciencesarticleinternal controlefficiency of credit distributionlpdAgriculture (General)S1-972ENRURussian Journal of Agricultural and Socio-Economic Sciences, Vol 118, Iss 10, Pp 154-164 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	internal control efficiency of credit distribution lpd Agriculture (General) S1-972
spellingShingle	internal control efficiency of credit distribution lpd Agriculture (General) S1-972 Anggiriawan P.B. Putra I W.G.Y.D. THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
description	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.
format	article
author	Anggiriawan P.B. Putra I W.G.Y.D.
author_facet	Anggiriawan P.B. Putra I W.G.Y.D.
author_sort	Anggiriawan P.B.
title	THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
title_short	THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
title_full	THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
title_fullStr	THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
title_full_unstemmed	THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY
title_sort	effect of internal control on credit distribution efficiency
publisher	Russian Journal of Agricultural and Socio-Economic Sciences
publishDate	2021
url	https://doaj.org/article/c1a499eac5294f04aeed85e671691015
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THE EFFECT OF INTERNAL CONTROL ON CREDIT DISTRIBUTION EFFICIENCY

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