INFORMASI AKUNTANSI, INFORMASI NON-AKUNTANSI, DAN KEPUTUSAN PEMBERIAN KREDIT

Syukriy Abdullah, Mariana Mariana, Nadirsyah Nadirsyah

Abstract


This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.

 

 


Keywords


bank lending decision, fixed assets turn over, return on net worth, debt to equity ratio, information



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