SISTEM PENGENDALIAN INTERN, LOCUS OF CONTROL, PARTISIPASI ANGGARAN, DAN KINERJA LEMBAGA PERKREDITAN DESA

Abstract

This study aims to examine and analyze the effect of internal control systems, locus of control, and budgetary participation on the vllage credit institutions performance. The population in this study was 34 Village Credit Institutions in Abiansemal District with the determination of the sample using purposive sampling method. The analysis technique used is multiple regression analysis. The results showed that the internal control system and internal locus of control had a positive effect on the village credit institutions performance. Whereas the external locus of control and budgetary participation did not affect of the Village Credit Institution performance in Abiansemal District.