PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN, KARAKTERISTIK ANALIS KREDIT, KEMAMPUAN MANAJERIAL, FUNGSI AUDIT INTERNAL DAN KARAKTER KONSUMEN TERHADAP KREDIT BERMASALAH PADA PT. RADITYA DEWATA PERKASA

Abstract

This study aims to test and obtain empirical evidence of the effect of the effectiveness of the internal control system, the characteristics of credit analysts, managerial abilities, internal audit functions and customer character on non-performing loans at PT. Raditya Dewata Perkasa. The sampling technique was carried out by using purposive sampling method. This study uses primary data in the form of a questionnaire measured by a Likert scale, 41 respondents as the sample. The analytical tool used in this research is multiple linear regression analysis techniques. The results showed that the variables of the effectiveness of the internal control system and the characteristics of credit analysts had no effect on non-performing loans, while managerial ability, internal audit function and customer character had a negative effect on non-performing loans.