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Path: Top > S1-Final_Project > Fakultas_Ekonomi_Bisnis > Akuntansi > 2010

Pengaruh Analisis Laporan Keuangan Debitur Terhadap Efektivitas Pengambilan Keputusan Pemberian Kredit Investasi

THE INFLUENCE OF DEBTOR FINANCIAL STATEMENT ANALYSIS TO THE DECISION EFECTIVENESS MAKING OF INVESTMENT CREDIT

2010
Undergraduate Theses from JBPTUNIKOMPP / 2015-09-10 08:25:36
By : Indriana Setiawati O. NIM.21105057, Perpustakaan UNIKOM
Created : 2010-08-16, with 12 files

Keyword : Analisis laporan keuangan debitur dan pemberian kredit investasi
Url : http://alumni unikom.ac.id

Bagi suatu bank, kredit merupakan sumber utama penghasilan bank sekaligus sumber risiko bisnis terbesar dimana ada kemungkinan kredit tak tertagih (kredit macet). Kredit macet adalah suatu risiko yang melekat pada suatu kredit bank, maka sudah seharusnya bank hanya memberi kredit pada debitur yang layak. Untuk itu proses seleksi calon debitur adalah hal yang wajib dilakukan oleh bank. Proses penyaringan yang dilakukan diantaranya adalah dengan melakukan analisis terhadap laporan keuangan calon debitur dengan menggunakan rasio keuangan untuk menilai kondisi keuangan calon debitur.


Metodelogi penelitian yang digunakan oleh penulis dalam menyusun skripsi ini adalah metode deskriptif analisis dengan pendekatan kuantitatif. Pengujian statistik yang digunakan adalah koefisien korelasi rank spearman, koefisien determinasi, dan uji hipotesis.


Analisis laporan keuangan yang dilakukan adalah analisis rasio, yaitu rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Analisis laporan keuangan yang dilakukan sangat membantu dalam memberikan keyakinan pada PT. Bank Tabungan Negara mengenai kemampuan calon debitur dalam membayar pinjaman disertai dengan bunga yang telah ditetapkan. Pengambilan keputusan pemberian kredit yang dilaksanakan telah melalui prosedur pemberian kredit yang memadai, sehingga PT. Bank Tabungan Negara mampu menyaring setiap permohonan kredit yang masuk dari calon debitur.


Berdasarkan pada hasil penelitian dan pembahasan serta hasil pengujian hipotesis sebesar 67,7% yang dilakukan oleh penulis, dapat disimpulkan bahwa analisis laporan keuangan debitur berpengaruh terhadap pemberian kredit investasi pada PT. Bank Tabungan Negara Persero.

Description Alternative :

THE INFLUENCE OF DEBTOR FINANCIAL STATEMENT ANALYSIS TO THE DECISION EFECTIVENESS MAKING OF INVESTMENT CREDIT


(CASE STUDY AT PT. BANK TABUNGAN NEGARA PERSERO CIKAMPEK)



For a bank, credit is main bank income all at once largest business risk resource where is bad debt probability. It is one risk that adheres on bank credit, and then should extend credit to properly debtor. Therefore, debtor selection process must be executed by bank. It includes analysis through debtor financial statement with using financial ratio to evaluate debtor financial condition.


Used methodology research by author in minithesis format such as analysis method description with quantitative approach. The statistic test used in this research is rank spearman correlation coefficient, determination coefficient, and hypothesis testing.


Financial statement analysis is ratio analysis namely liquidity ratio, solvability ratio, activity ratio and probability ratio. It very support to provide conviction on PT. Bank Tabungan Negara about debtor ability in paying loan that accompanied with established rate of interest. Making decision of extending credit through sufficiency procedure so that PT.Bank Tabungan Negara can refine each incoming credit application from debtor.


Based the calculation of the correlate coeffisient was obtained, assuming that the correlation of debtor financial statement analysis to the decision making of investment credit is 0,823 has a very strong related and directly.


Base on the result of study and discussion as well as hypothesis examination as much as 67,7% that carried out author can be concluded that debtor financial statement analysis influence through investment credit at PT. Bank Tabungan Negara Persero.



Copyrights : Copyright � 2001 by Digital library - Perpustakaan Pusat Unikom . Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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