PENGARUH SISTEM PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS SISTEM PEMBERIAN KREDIT USAHA KECIL DAN MENENGAH

PENGARUH SISTEM PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS SISTEM PEMBERIAN KREDIT USAHA KECIL DAN MENENGAH

  • Zumrotun nafiah
  • Rahmi Yuliana
Keywords: Sistem Pengendalian Internal, Efektifitas Pemberian Kredit.

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh sistem pengendalian internal dalam menunjang efektivitas pemberian kredit pada KSP Nasari Semarang. Teknik analisis data yang digunakan yaitu teknik analisis kuantitatif. Sampel yang digunakan dalam penelitian ini berjumlah 10 orang sebagai responden. Metode analisis data yang digunakan analisis regresi linear sederhana, uji efektivitas, dan uji koefisien determinasi. Berdasarkan hasil analisis regresi linear sederhana diperoleh persamaan Y = 4.274 + 0.652X, maksudnya adalah bahwa jika efektivitas sistem pengendalian internal naik 1 persen, maka tingkat sistem pemberian kredit UKM akan naik sebesar 0.652 persen. Hasil uji F diperoleh Fhitung sebesar 13.31 lebih besar dari F tabel (4.60), sehingga dapat dikatakan bahwa antara variabel sistem pengendalian internal (X) dengan variabel sistem pemberian kredit UKM (Y) terdapat pengaruh yang signifikan. Rata-rata tingkat efektivitas sistem pengendalian internal pada KSP Nasari Semarang termasuk dalam klasifikasi sangat efektif, yaitu sebesar 77,05% sedangkan rata-rata tingkat efektivitas sistem pemberian kredit UKM pada KSP Nasari Semarang termasuk dalam klasifikasi sangat efektif, yaitu sebesar 76%. Koefisien determinan (R square) sebesar 0.625 menunjukkan bahwa model regresi linear sederhana dengan variabel bebasnya sistem pengendalian internal dapat memberikan kontribusi atau sumbangan efektif terhadap sistem pemberian kredit UKM sebesar 62,5%, sedangkan sisanya sebesar 37.5% dipengaruhi oleh variabel selain sistem pengendalian internal.

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Published
2015-10-04
Issue
Vol 7 No 3 (2015): VOLUME 7 NOMOR 3 EDISI OKTOBER 2015
Section
Articles
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