Pengaruh Audit Internal dan GCG terhadap Penyaluran Pembiayaan Kredit Usaha Rakyat melalui Penerapan Manajemen Risiko

Deni Deni; Musa Hubeis; Mimin Aminah

doi:10.29244/mikm.19.2.69-77

Deni Deni Bank Syariah Indonesia
Musa Hubeis Departemen Manajemen, FEM IPB
Mimin Aminah Departemen Manajemen, FEM IPB

DOI: https://doi.org/10.29244/mikm.19.2.69-77

Abstract

The People's Business Credit Financing Program (KUR) is one of the government's initiatives to increase access to financing for MSMEs. Increasing KUR distribution has the potential to increase the risk of financing problems, so it is important to mitigate this. This research aims to (1) analyze the influence of internal audit on GCG, (2) the influence of GCG on risk management, (3) the influence of internal audit on risk management, (4) the influence of GCG on KUR distribution, (5) the influence of internal audit on distribution KUR and (6) the influence of risk management on KUR distribution. The sample for this research was 121 respondents who worked at PT. BSI Central Java Region, taken using a multistage-random sampling technique. Data collection was carried out by distributing questionnaires online, then analyzed using descriptive analysis and SEM-PLS using the SmartPLS application. The research results show that (1) internal audit has a significant influence on Good Corporate Governance (GCG); (2) GCG has a significant influence on risk management; (3) internal audit also has a significant effect on risk management; (4) GCG also has a significant effect on the distribution of People's Business Credit (KUR); (5) internal audit does not have a significant influence on KUR distribution; (6) risk management has a significant effect on KUR distribution

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