Yuliana, Nia (2023) PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN KUALITAS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGAMBILAN KEPUTUSAN KREDIT PERBANKAN DENGAN INFORMASI NON KEUANGAN SEBAGAI VARIABEL MEDIASI. Other thesis, STIE Bank BPD Jateng.
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Abstract
This study aims to examine and analyze the influence of the quality of accounting information system and the quality of internal control system on credit decision making. This study uses the variable quality of accounting information system and internal control system as independent variables, credit decision making as the dependent variable, and non-financial information as a mediating variable. The sample in this study are parties related to credit decision making such as leaders or employees of the credit department of Commercial Bank and Rural Bank (BPR). The sampling technique uses the census method. The analysis tool used is PLS. The result showed that the quality of accounting information system, internal control system, and non-financial information had a positive effect on credit decision making, the quality of accounting information system and internal control system had a positive effect on non-financial information.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji dan menganalisis mengenai pengaruh kualitas sistem informasi akuntansi dan kualitas sistem pengendalian internal terhadap pengambilan keputusan kredit. Penelitian ini menggunakan variabel kualitas sistem informasi akuntansi dan sistem pengendalian internal sebagai variabel independen, pengambilan keputusan kredit sebagai variabel dependen, serta informasi non keuangan sebagai variabel mediasi. Sampel dalam penelitian ini adalah pihak-pihak yang berkaitan dengan pengambilan keputusan kredit seperti pimpinan atau pegawai bagian kredit Bank Umum dan Bank Perkreditan Rakyat (BPR). Teknik pengambilan sampel menggunakan metode sensus. Alat analisis yang digunakan adalah PLS. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi, sistem pengendalian internal, dan informasi non keuangan berpengaruh positif terhadap pengambilan keputusan kredit, kualitas sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif terhadap informasi non keuangan. |
| Uncontrolled Keywords: | Accounting Information System, Internal Control System, Non-financial Information, Decision Making |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 04 Jul 2023 02:00 |
| Last Modified: | 04 Jul 2023 02:00 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1070 |
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