Abstract
The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the LPD of Sukawati district, Gianyar Regency. The data used in this research are primary in the form of questionnaire answers and secondary data in the form of non performing loan. The sampling uses a saturated sample technique. The sample used was 33 LPDs in Sukawati district. The analysis technique used was multiple linier regression. Based on analysis concluded that environment control, risk assessment, control activities, and monitoring have a positive effect on the lending efficiency, while the information and communication has negative effect on lending efficiency.Keyword: Internal control, lending efficiency, LPD.
Highlights
The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the Lembaga Perkreditan Desa (LPD) of Sukawati district, Gianyar Regency
The data used in this research are primary in the form
on analysis concluded that environment control
Summary
The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the LPD of Sukawati district, Gianyar Regency. Penelitian ini mengulas pengaruh lingkungan pengendalian, penilaian risiko, informasi dan komunikasi, aktivitas pengendalian, dan pemantauan pada efisiensi penyaluran kredit di LPD Kecamatan Sukawati, Kabupaten Gianyar. Analisis regresi linier berganda digunakan untuk melihat pengaruh variable lingkungan pengendalian, penilaian risiko, informasi dan komunikasi, aktivitas pengendalian, dan pemantauan pada efisiensi penyaluran kredit, model persamaan analisis regresi linier berganda dalam penelitian ini adalah sebagai berikut.
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