PENGARUH PENGENDALIAN INTERNAL, KUALITAS SUMBER DAYA MANUSIA DAN PELATIHAN KAPASITAS USAHA TERHADAP RISIKO KREDIT

Abstract

This research aimed to examine the effect of internal control, quality of human resources, and training of business capacity on credit risk. The population was PT PNM Mekaar in Surabaya. Moreover, the data collection technique used purposive sampling. In line with that, there were 5 branch offices within one area in Surabaya, i.e. Surabaya 4. Furthermore, the data analysis technique used multiple linear regression. Based on the research result, it concluded as follows: (1) internal control had a positive effect on credit risk. It showed that intern control, which related to rules, could give adequate belief of companies’ objective achievement, (2) quality of human resource had a positive effect on credit risk. This showed that human resources which had proper competence with its good subject’s understanding, could minimize the occurrence of credit risk, (3) training of business capacity had a positive effect on credit risk. It showed the importance of training for business people, so that they had skill in developing their business. As a result, it could minimize the occurrence of credit risk.
Keywords: internal control, quality of human resources, training of business capacity, credit risk