EFISIENSI PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA DI TINJAU DARI STRUKTUR PENGENDALIAN INTERN

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of internal control structures on the efficiency of credit distribution in rural credit institutions in Gianyar Regency.The population in this study were 251 active Village Credit Institutions scattered in Gianyar Regency. Of this number a sample of 110 Village Credit Institutions was used. The results showed that the variables of risk assessment, information and communication, and control activities had a positive effect on the efficiency of lending to the Village Credit Institution in Gianyar Regency. While the control and monitoring environment variables do not affect.