| NIM | C1C009035 |
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| Namamhs | RATIH AYU NINGTYAS |
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| Judul Artikel | PENGARUH LOAN TO DEPOSIT RATIO DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING PADA BPR DI EKS KARESIDENAN BANYUMAS |
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| Abstrak (Bhs. Indonesia) | Tujuan dari penelitian ini adalah untuk mengetahui pengaruh loan to deposit ratio, sistem pengendalian internal dan ketidakpastian lingkungan terhadap kinerja keuangan. Sampel dalam penelitian ini berjumlah 13 BPR di Eks. Karesidenan Banyumas dengan metode simple random sampling. Penelitian ini menggunakan regresi linear berganda dan MRA (Moderated Regression Analysis) sebagai alat analisis. Hasil penelitian menunjukkan bahwa (1) Loan to Deposit Ratio tidak berpengaruh secara signifikan terhadap kinerja keuangan BPR di Eks Karesidenan Banyumas (2) Sistem pengendalian internal berpengaruh secara signifikan terhadap Kinerja Keuangan BPR di Eks Karesidenan Banyumas (3) Ketidakpastian lingkungan tidak memoderasi hubungan antara Loan to Deposit Ratio dan kinerja keuangan BPR di Eks Karesidenan Banyumas (4) Ketidakpastian lingkungan memoderasi hubungan antara sistem pengendalian internal dan kinerja keuangan BPR di Eks Karesidenan Banyumas.
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| Abtrak (Bhs. Inggris) | The purposes of this research was to find out the effect of loan to deposit ratio, internal control system and environment uncertainty of financial performance. The samples in this research were 13 BPR in Banyumas Ex-residence which was selected through simple random sampling. The analysis uses multiple linear regression and MRA (Moderated Regression Analysis). The results showed that (1) Loan to Deposit Ratio was not significantly affect the financial performance of BPR in Banyumas Ex-residence (2) internal control system significantly affects the financial performance of BPR in Banyumas Ex-residence (3) environment uncertainty was not moderate the relationship between Loan to Deposit Ratio and financial performance of BPR in Banyumas Ex-residence (4) environment uncertainty moderates the relationship between the internal control system and financial performance of BPR in Banyumas Ex-residence.
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| Kata kunci | loan to deposit ratio, sistem pengendalian internal, kinerja keuangan, ketidakpastian lingkungan |
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| Pembimbing 1 | Dra. Irianing Suparlinah, M.Si, Ak |
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| Pembimbing 2 | Dra. Permata Ulfah, M.Si, Ak |
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| Pembimbing 3 | |
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| Tahun | 2013 |
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| Jumlah Halaman | 15 |
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| Tgl. Entri | (belum diset) |
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