Browsing by Author "Yuliani, Ria"

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    ROLE OF INTERNAL AUDIT IN SUPPORTING EFFECTIVENESS OF INTERNAL CONTROL MICRO CREDIT
    (De la Salle Lipa Philipines + Universitas Widyatama Bandung, 2011-04-27) Octavia, Evi; Yuliani, Ria
    This research is motivated by the risk in the provision of micro credit which is bounce payment, namely the circumstances in which a debtor cannot fulfill its obligations in accordance with the debts agreement he made. This risk will be even greater if the bank is not able to increase or improve the quality of loans extended. The purpose of this research is to know how big the role of internal audit in improving internal controls on the provision of micro credit. Research was conducted at PT Bank Mandiri (Persero) tbk Micro Business District Center, Bandung. This research used analytical descriptive method. Results of testing with Rank Spearman correlation showed a very strong relationship exists between the implementation of internal audit with the effectiveness of internal control provision of micro credit, amounting to 0.873. Testing the hypothesis with the t test obtained by value t count> t table (4.384> 1.943), it shows that internal audit contributes to the effectiveness of internal control provision of micro credit.