PENGARUH AUDIT INTERNAL DAN MANAJEMEN RISIKO TERHADAP PENGELOLAAN KREDIT DI DIVISI MIKRO ( Studi Kasus Pada 3 Cabang di Bank BJB Kelas I di Bandung Raya)
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Tesis Program Magister Akuntansi Universitas Widyatama
This study aims to determine the influence of internal audit and risk management to the management of credit at 3 branches in BJB Class I Bandung Raya. The method in this research is quantitative descriptive Primary using the data in the form of questionnaires conducted at 3 branch office of Bank BJB, namely the Main Branch Office, Castle Branch Office and Branch Office Soreang respondent staff, supervisors, branch heads, and managers. The questionnaire distributed to 65 respondents. The analysis technique used using multiple regression analysis. Results of this study show that the Internal Audit and Risk Management have a significant effect on the management of credit with the Bank BJB Class I in Bandung Raya, tcount of variable internal audit is at 2.302 with a significance value of 0.005 and tcount of variable risk management amounted to 6,059 with value significance close to zero. Because tcount (6,059) greater than t table (1,999), The conclusion from this study that the collaboration between the functions of risk management and internal audit is an initiation that can bring benefits to the bank, especially in the management of credit.
Internal Audit, Risk Management, Credit Management