Pengaruh Sistem Pengendalian Internal dan Sistem Informasi Akuntansi terhadap Pemberian Kredit di BPR Harapan Saudara

Abstract

BPR has a strategic role mainly due to its function as a vehicle that can collect and distributeit in the form of credit to parties who need it and carry out other activities in the banking sector.Therefore, in order to realize the goals of BPR, especially in lending, where BPR management isoften faced with the problem of making decisions to accept or reject credit applications submittedby prospective debtors. This study aims to determine the effect of the Internal Control System andAccounting Information System on Credit Provisions at BPR Harapan Saudara.The data used in this study is primary data collected from the results of distributingquestionnaires to 34 respondents. The questionnaire scale used is a Linkert scale of 1-5. The dataprocessing method uses Multiple Linear Regression Test with the help of SPSS version 21.0 analysistool. Statistical testing in this study using Hypothesis Testing.The results showed that simultaneously the variables of the Internal Control System and theAccounting Information System had a significant effect on lending at BPR Harapan Saudara.Partially shows that in analysis 1: the Internal Control System variable has a significant effect onlending, then in analysis 2: the Internal Control System variable has a significant effect on lending.Keywords: Internal Control System, Accounting Information System, Credit Provision.