PENGARUH PENGENDALIAN INTERNAL TERHADAP KREDIT MACET PADA PT. BANK MANDIRI (PERSERO) Tbk, KANTOR CABANG PEMBANTU (KCP) TELUK KUANTAN

Abstract

This study aims to analyze the effect of internal control on bad credit at PT. Bank Mandiri (persero) Tbk, Sub-Branch Office (KCP) Teluk Kuantan. The population used in this study were all employees of PT. Bank Mandiri (persero) Tbk, Sub-Branch Office (KCP) Teluk Kuantan. Method of sampling by census. The research data was obtained from the questionnaire (primary). The population in this study were 23 employees of PT. Bank Mandiri (Persero) Tbk, Sub-Branch Office (KCP) Teluk Kuantan. The method of taking census samples obtained 23 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with the t test and coefficient of  determination. Partially the results of the study are that the control environment has a positive and significant effect on bad credit, this is evidenced by the significance value smaller than 5% (0,004 < 0,05), risk assessment has a positive and significant effect on bad credit, this is evidenced by the significance smaller than 5% (0,045 < 0,05), control activities have a positive and significant effect on bad credit, this is evidenced by a significance value smaller than 5% (0,046 < 0,05), information and communication systems have a positive and significant effect against bad credit, this is evidenced by a significance value smaller than 5% (0,012 < 0,05), monitoring has a positive and significant effect on bad credit, this is evidenced by a significance value smaller than 5% (0,029 < 0,05) . Based on  the analysis of determination coefficient (R²) explains that 83,4% of the variable bad credit is influenced by environmental control variables, risk assessment, control activities, information and communication systems and monitoring, and the remaining 16,6% is influenced by other factors not examined in research this.