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PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN KUALITAS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGAMBILAN KEPUTUSAN KREDIT PERBANKAN DENGAN INFORMASI NON KEUANGAN SEBAGAI VARIABEL MEDIASI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Yuliana, Nia
Subject
H Social Sciences (General) 
Datestamp
2023-07-04 02:00:36 
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. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah