Pengaruh Informasi Akuntansi Terhadap Keputusan Kredit yang Diambil Oleh Bank dan hubungannya Dengan Pengambilan Debitur di Daerah Propinsi Kalimantan Timur

Sri Mintarti ( Adv: Dr. Zaki Baridwan, M. Sc ), Dr. Zaki Baridwan, M. Sc.

1994 | Tesis | S2 Accounting

Penelitian ini merupakan study empirik pada bank-bank

di Propinsi Kalimantan Timur. Tujuan penelitian adalah mencari bukti empirik tentang ada atau tidaknya pengaruh dan hubungan informasi akuntansi terhadap keputusan kredit bank dan bagaimana hubungannya dengan pengembalian pinjaman debitur.Populasi penelitian adalah data permohonan kredit debitur kredit yang telah mendapatkan fasilitas kredit bank pada tahun 1990. Pengambilan sampel dilakukan dengan metode two cluster sampling. Pengumpulan data dilakukan secara langsung dan memberikan daftar pertanyaan kepada bank yang terpilih sebagai unit sampel penelitian. Selanjutnya data dianalisis dengan metode analisis regresi berganda untuk menguji faktor-faktor atau variabel yang diduga berpengaruh terhadap keputusan kredit dan pengembalian pinjaman. Variabel yang digunakan dalam model tersebut adalah informasi akuntansi dan non akuntansi.Hasil penelitian menyimpulkan_bahwa informasi akuntansi berpengaruh dalam pengambilan keputusan kredit bank di wilayah Kalimantan Timur. Informasi akuntansi yang mempunyai pengaruh signifikan terhadap keputusan kredit bank adalah informasi dari variabel hasil usaha debitur dan perkembangan usaha debitur. Pengaruh yang dijelaskan oleh variabel informasi akuntansi sangat

kecil atau sebesar 17%, berarti variasi keputusan kredit masih dapat dijelaskan oleh variabel lain yang tidak dimasukkan dalam model regresi. Walaupun pengaruhnya kecil, hasil penelitian telah mendapatkan bukti empiric bahwa informasi akuntansi digunakan dalam pengambilan keputusan kredit. Tetapi jika dihubungkan dengan pengembalian pinjaman informasi akuntansi tidak mempunyai hubungan yang signifikan dengan pengembalian pinjaman. Faktor yang berpengaruh terhadap pengembalian pinjaman adalah variabel non akuntansi yang berasal dari jangka

waktu kredit dan diversifikasi usaha debitur. Tidak berpengaruhnya informasi akuntansi terhadap pengembalian pinjaman dapat terjadi karena sumber informasi dari data laporan keuangan debitur yang disajikan tidak sesuai dengan standar akuntansi, sehingga laporan keuangan tersebut tidak valid untuk analisis kredit. Akibatnya informasi yang digunakan dalam pengambilan keputusan kredit menghasilkan kesimpulan yang tidak tepat. Untuk mengatasi masalah tersebut, perlu dilakukan usaha-usaha untuk meningkatkan kualitas informasi akuntansi debitur.

This research is an empirical study of banks in the province of East Kalimantan. Its aim is to obtain empiri cal evidence on whether accounting information has any effects on and relationships with credit decisions made by• the banks under study and its relationship with loan payment. The research population consisted of credit proposals made by creditors who obtained credit facilities from banks in 1990. Sampling was done through two cluster sampling method. The data were collected directly by means of a list of questions distributed to banks under study. The data were then analysed using multiple regression analysis to test the factors or varibles suspected to affect credit decision and loan payment. These varibles were accounting information and non-accounting information. The findings of the research suggests that accounting information affects credit decisions by banks in East Kalimantan Province. Accounting information which had a significant effect on credit decisions were the feasibility and growth of the creditors' businesses. The effect of accounting information was small, i.e. 17%, which means that credit decisions can still be explained by other variables not included in the regression model. In other words, the research empirically found that accounting was used in making credit decision, even though its effect was small. However, it did not have any significant relationship with loan payment. Factors which affected loan payment were non-accounting variables, i.e. credit terms and the diversification of the creditors' businesses. The fact that accounting information did not affect loan payment might have been due to the invalidity of the information obtained from the creditors' financial reports, which did not comply with accounting standards. Consequently, the information used in making credit decisions resulted in inaccurate conclusions. An attempt need to be taken to improve the quality of information

provided by the debtors. This research is an empirical study of banks in the province of East Kalimantan. Its aim is to obtain empirical evidence on whether accounting information has any effects on and relationships with credit decisions made by• the banks under study and its relationship with loan payment. The research population consisted of credit proposals made by creditors who obtained credit facilities from banks in 1990. Sampling was done through two cluster sampling method. The data were collected directly by means of a list of questions distributed to banks under study. The data were then analysed using multiple regression analysis to test the factors or varibles suspected to affect credit decision and loan payment. These varibles were accounting information and non-accounting information. The findings of the research suggests that accounting information affects credit decisions by banks in East Kalimantan Province. Accounting information which had a significant effect on credit decisions were the feasibility and growth of the creditors' businesses. The effect of accounting information was small, i.e. 17%, which means that credit decisions can still be explained by other variables not included in the regression model. In other words, the research empirically found that accounting was used in making credit decision, even though its effect was small. However, it did not have any significant relationship with loan payment. Factors which affected loan payment were non-accounting variables, i.e. credit terms and the diversification of the creditors' businesses. The fact that accounting information did not affect loan payment might have been due to the invalidity of the information obtained from the creditors' financial reports, which did not comply with accounting standards. Consequently, the information used in making credit decisions resulted in inaccurate conclusions. An attempt need to be taken to improve the quality of information

provided by the debtors.

Kata Kunci : informasi akuntansi,keputusan kredit,pengembilan debitur,bank