HAPSARI, ANGGITA DWI (2015) PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP TINGKAT RESIKO TERJADINYA KREDIT MACET PADA KREDIT PEMILIKAN RUMAH PT.BNI (PERSERO) TBK SUDIRMAN JAKARTA. S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui: sistem pemberian kredit pemilikan rumah pada PT Bank Negara Indonesia (Persero) Tbk Sudirman Jakarta, efektivitas sistem informasi akuntansi (SIA), dan pengaruh sistem informasi akuntansi terhadap tingkat risiko terjadinya kredit macet. Penelitian ini dilaksanakan pada bulan Oktober 2014. Desain penelitian yang digunakan adalah penelitian kausal atau eksplanatif. Pengambilan sampel dilakukan secara purposive sampling, dengan kriteria: (1) karyawan tetap, (2) telah bertugas di bagian kredit PT Bank Negara Indonesia (Persero) Tbk minimal selama 2 tahun. Jumlah sampel awal sebanyak 100 orang, sedangkan yang datanya layak diolah sebanyak 93 orang. Pengambilan data menggunakan kuesioner yang telah diuji validitas dan realibilitasnya. Pengujian hipotesis menggunakan uji T satu sampel dan analisis regresi sederhana. Hasil penelitian ini menunjukkan bukti empiris: (1) Sistem Informasi Akuntansi PT Bank Negara Indonesia (Persero) Tbk Sudirman yang selama ini diterapkan telah berjalan efektif sehingga tingkat risiko terjadinya kredit macet tergolong rendah, (2) Pelaksanaan Sistem Informasi Akuntansi di PT Bank Negara Indonesia (Persero) Tbk Sudirman tergolong efektif (thitung=18.268;p=0.000<0.05), (3) Efektivitas Sistem Informasi Akuntansi berpengaruh negatif dan signifikan terhadap tingkat risiko terjadinya kredit macet di PT Bank Negara Indonesia (Persero) Tbk Sudirman (b= -0.251; thitung = - 10.554;p=0.000<0.05). Kata kunci: Sistem Informasi Akuntansi, Kredit Macet, Purposive Sampling. ABSTRACT This study aims to determine the system of home loans at PT. Bank Negara Indonesia (Persero) Tbk Sudirman Jakarta, the effectiveness of accounting information system, and effect of accounting information system of the level of risk of bad debts. The research was conducted in October 2014. The study design used is causal or an explanatory research. The sampling was done by purposive sampling, with criteria : (1) permanent employees, and (2) has been in charge of PT. Bank Negara Indonesia (Persero) Tbk credit for at least two years. The amount of the initial sample of 100 people, while the data is worthly processed as much as 93 people. Retrieval of data using questionnaires that have been tested for validity and realibility. Hypothesis testing using one – sample test and a simple regression analysis. The results showed empirical evidence that : (1) the accounting information system at PT. Bank Negara Indonesia (Persero) Tbk Sudirman that has been applied has been effective so that the level of the breakdown of credit risk is low, (2) Implementation of accounting information system have been effective in PT Bank Negara Indonesia (Persero) Tbk Sudirman (thitung=18.268;p=0.000<0.05), (3) The effectiveness of the accounting information system and significant negative effect on the level of risk of bad debts in PT Bank Negara Indonesia (Persero) Tbk Sudirman (b= -0.251; thitung = - 10.554;p=0.000<0.05). Keywords: Accounting Information System, Bad Credit, Purposive Sampling
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 15 002 |
| NIM/NIDN Creators: | 43213310035 |
| Uncontrolled Keywords: | Kata kunci: Sistem Informasi Akuntansi, Kredit Macet, Purposive Sampling. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 07 Jul 2022 04:43 |
| Last Modified: | 07 Jul 2022 04:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64695 |
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