PENGARUH LEVEL OF ASSURANCE, REPUTASI KANTOR AKUNTAN PUBLIK, STRUKTUR MODAL CALON DEBITUR, DAN UKURAN BANK TERHADAP KEPUTUSAN PEMBERIAN KREDIT BANK DI INDONESIA
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https://doi.org/10.9744/jak.9.2.pp.%2052-64Keywords:
level of assurance, bank lending decisions.Abstract
This research intends to know the influence of the level of assurance, CPA firm's reputation, aspirant debitor's capital structure and bank size on bank loan decisions. The applied regression technique used to solve this problem are Chi-square test, Friedman test and Regression with the help of software SPSS 10th version. This research's results proved that the aspirant debitor's capital structure and bank size have influence on bank lending decisions, while level of assurance and CPA firm's reputation proved of no influence on bank lending decisions. From these two variables, aspirant debitor's capital structure has the highest impact on bank loan decisions in Indonesia. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk mengetahui apakah level of assurance, reputasi kantor akuntan publik, struktur modal calon debitur, dan ukuran bank mempengaruhi keputusan pemberian kredit oleh bank. Teknik analisis yang digunakan untuk memecahkan masalah tersebut adalah Chi-square test, Friedman test, dan Regresi dengan memakai alat bantu software SPSS versi 10.0. Penelitian ini membuktikan bahwa struktur modal calon debitur dan ukuran bank berpengaruh terhadap keputusan pemberian kredit bank, sedangkan variabel level of assurance dan reputasi kantor akuntan publik terbukti tidak mempengaruhi keputusan pemberian kredit bank. Dari kedua variabel tersebut, struktur modal adalah variabel yang memiliki tingkat pengaruh paling tinggi terhadap keputusan pemberian kredit bank di Indonesia. Kata kunci: level of assurance, keputusan pemberian kredit bank.Downloads
Published
2008-09-12
How to Cite
Tjondro, E. (2008). PENGARUH LEVEL OF ASSURANCE, REPUTASI KANTOR AKUNTAN PUBLIK, STRUKTUR MODAL CALON DEBITUR, DAN UKURAN BANK TERHADAP KEPUTUSAN PEMBERIAN KREDIT BANK DI INDONESIA. Jurnal Akuntansi Dan Keuangan, 9(2), pp. 52-64. https://doi.org/10.9744/jak.9.2.pp. 52-64
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