ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION

Authors

  • Mariana Mariana STIS Al-Hilal Sigli
  • Syukriy Abdullah Syiah Kuala University
  • Nadirsyah Nadirsyah FEB Universitas Syiah Kuala

DOI:

https://doi.org/10.22219/jrak.v8i2.37

Keywords:

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

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.

 

 

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Author Biography

Mariana Mariana, STIS Al-Hilal Sigli

Accounting Department

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Published

2018-10-22

Issue

Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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