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Pengaruh Pengendalian Internal Terhadap Prosedur Pemberian Kredit Usaha Mikro PT. Bank Mandiri (Persero) Tbk. Kota Kendari

Laode Anto1, Ika Maya Sari2, Ishaq Alhafsih3
This study aims to determine the effect of internal control on microbusiness credit granting procedures of PT.Bank Mandiri in Kendari City. The analytical method used to prove the hypothesis was simple linear regression analysis. The results showed that the significance value of the t test was 0,000 which was smaller than α = 0.05 with a regression coefficient of variable x of 0.832. Thus, the Ha is accepted and Ho is rejected. The conclusion of this study shows that internal control has a positive and significant effect on the microbusiness credit granting procedure of PT. Bank Mandiri, Kendari City. This means that to obtain a good credit granting procedure, the first thing to do is to apply internal controls. Keywords: Internal Control, Credit Provision Procedures

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Diterbitkan pada: Jurnal Akuntansi dan Keuangan Volume V/1/Februari 2020 ISSN (Online) : 2503-1635, ISSN (Print): 2088-4656

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