ABSTRACT
Credit as the main activities of banking, is a means of distribution of bank funds are invested by third parties by special agreement in the form of the loan principal amount, interest rate per year, and the period of payment and how payment. banks generally have trouble with credit arrears, which means that the money lent experiencing congestion in billing, or commonly referred to as the credit crunch.These problems can be avoided by the existence of adequate system of internal control and accounting information systems. The previous description, researcher is interested in discussing system of accounting information and internal control in support of the accuracy of credit. The research method used is the method of descriptive research, the method of describing the subject / object based on the visible facts study. Techniques of data collection was conducted in literature, interviews and questionnaires. The results show that accounting information systems and internal systems of control to positively influence the accuracy of credit, either partial or simultaneously.
Keywords: accounting information systems, internal control systems, the accuracy of credit
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Universitas Kristen Maranatha
ABSTRAK
Perkreditan sebagai kegiatan pokok perbankan, merupakan sarana penyaluran dana bank yang ditanamkan oleh pihak ketiga dengan persetujuan tertentu dalam bentuk besarnya pokok pinjaman yang diberikan, tingkat bunga pertahun, dan jangka waktu pelunasan serta cara pelunasannya. umumnya bank mengalami kesulitan dengan adanya tunggakan kredit, artinya uang yang dipinjamkan mengalami kemacetan dalam penagihan, atau lazim disebut orang sebagai kredit bermasalah. Masalah tersebut dapat dihindari dengan adanya sistem informasi akuntansi dan sistem pengendalian intern yang memadai. Dari uraian di atas, maka peneliti tertarik untuk membahas sistem informasi akuntansi dan sistem pengendalian intern dalam menunjang ketepatan kredit. Metode penelitian yang digunakan adalah metode penelitian deskriptif, yaitu metode yang menggambarkan subjek/objek yang diteliti yang didasarkan pada faktafakta yang terlihat. Teknik pengumpulan data yang dilakukan adalah dengan kepustakaan, wawancara, serta kuisioner. Hasil penelitian menunjukan bahwa sistem informasi akuntansi dan sistem pengendalian intern berpengaruh secara positif terhadap ketepatan pemberian kredit baik secara parsial maupun simultan. Kata-kata kunci: sistem informasi akuntansi, sistem pengendalian intern, ketepatan pemberian kredit
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DAFTAR ISI
Halaman HALAMAN JUDUL..................................................................................................... i LEMBAR PENGESAHAN ......................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI....................................................... iii KATA PENGANTAR ................................................................................................ iv ABSTRAK ................................................................................................................. vii DAFTAR ISI ............................................................................................................... ix DAFTAR GAMBAR ................................................................................................ xiv DAFTAR TABEL ...................................................................................................... xv DAFTAR LAMPIRAN ............................................................................................ xvii
BAB I PENDAHULUAN ............................................................................................ 1 1.1.
Latar Belakang ....................................................................................... 1
1.2 . Identifikasi Masalah ............................................................................... 3 1.3.
Tujuan Penelitian.................................................................................... 4
1.4.
Manfaat Penelitian .................................................................................. 4
BAB II LANDASAN TEORI, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ................................................................... 6 2.1.
Landasan Teori ....................................................................................... 6 2.1.1. Sistem Informasi Akuntansi.......................................................... 6 2.1.1.1. Pengertian Sistem Informasi Akuntansi ........................... 6 ix
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2.1.1.2. Pemakai Sistem Informasi Akuntansi .............................. 7 2.1.1.3. Tujuan Sistem Informasi Akuntansi ................................. 7 2.1.1.4. Unsur-unsur Sistem Informasi Akuntansi ........................ 8 2.1.1.5. Sistem Informasi Akuntansi Penjualan Kredit ............... 10 2.1.2.
Pengendalian Intern .................................................................... 17 2.1.2.1. Pengertian Pengendalian Intern ...................................... 17 2.1.2.2. Unsur–unsur Sistem Pengendalian Intern ...................... 18 2.1.2.2. Masalah Pada Bank dan Pengendalian Intern yang Dibutuhkan .................................................................... 21
2.1.3. Bank ............................................................................................ 24 2.1.3.1. Pengertian Bank ............................................................. 24 2.1.3.2. Jenis-jenis Bank .............................................................. 25 2.1.3.3. Kegiatan-kegiatan Bank ................................................. 28 2.1.3.4. Jenis-jenis kantor Bank .................................................. 33 2.1.4. Kredit .......................................................................................... 34 2.1.4.1. Pengertian Kredit ............................................................ 34 2.1.4.2. Unsur-unsur Kredit ......................................................... 35 2.1.4.3. Tujuan dan Fungsi Kredit ............................................... 36 2.1.4.4. Jenis-jenis Kredit ............................................................ 37 2.1.4.5. Prinsip-prinsip Pemberian Kredit ................................... 39 2.1.4.6. Prosedur dalam Pemberian Kredit .................................. 42 2.1.4.7. Teknik Penyelesaian Kredit Macet................................. 44 2.2.
Kerangka Pemikiran dan Pengembangan Hipotesis............................. 45
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BAB III METODE PENELITIAN............................................................................. 48 3.1.
Objek Penelitian ................................................................................. 48
3.2.
Jenis Penelitian................................................................................... 48 3.2.1.
Jenis Data ................................................................................. 49
3.3 . Operasionalisasi Variabel .................................................................. 49 3.4 . Populasi dan Sampel Penelitian ......................................................... 52 3.5 . Teknik Pengumpulan Data ................................................................. 53 3.6 . Analisis Data ...................................................................................... 55 3.6.1.
Pengujian Kualitas Data........................................................... 55
3.6.2. Pengujian Asumsi Klasik .......................................................... 59 3.6.3.
Analisis Regresi ....................................................................... 61 3.6.3.1. Analisis Regresi Linier Sederhana ............................ 61 3.6.3.2. Analisis Regresi Linier Berganda ............................. 61
3.6.4.
Pengujian Hipotesis ................................................................. 62
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................... 64 4.1.
Hasil Penelitian .................................................................................. 64 4.1.1. Struktur Organisasi.................................................................. 64 4.1.2. Job Description ....................................................................... 65 4.1.3. Prosedur Pemberian Kredit ..................................................... 73 4.1.4. Tahap Penerimaan Karyawan ................................................. 79 4.1.5. Jenis Kredit Bank X Manonjaya ............................................. 81
4.2.
Pembahasan........................................................................................ 81 4.2.1. Sistem Informasi Akuntansi Pemberian Kredit....................... 81 xi
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4.2.2. Sistem Pengendalian Intern Pemberian Kredit ....................... 90 4.2.3. Ketepatan Pemberian Kredit ................................................... 99 4.2.4. Uji Asumsi Klasik ................................................................. 107 4.2.4.1. Uji Normalitas Kolmogorov-Smirnov Test .............. 107 4.2.4.2. Uji Mulltikolinieritas ................................................ 108 4.2.4.3. Uji Heterokedasitas................................................... 109 4.2.5. Analisis Regresi ..................................................................... 111 4.2.5.1. Analisis Regresi Parsial I (Sistem Informasi Akuntansi Terhadap Ketepatan Pemberian Kredit) ................... 111 4.2.5.2. Analisis Regresi Parsial II (Sistem Pengendalian Intern Terhadap Ketepatan Pemberian Kredit) ................... 112 4.2.5.3. Analisis Regresi Simultan (Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Ketepatan Pemberian Kredit) .................................................... 114 4.2.6. Koefisien Determinasi ........................................................... 115 4.2.7. Besar Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian
Intern
Terhadap
Ketepatan
Pemberian
Kredit………………………………………………………..117 4.2.8. Pengujian hipotesis................................................................ 118 4.2.8.1. Pengaruh Sistem informasi Akuntansi Terhadap Ketepatan Pemberian Kredit ................................. 118 4.2.6.2. Pengaruh Sistem Pengendalian Intern Terhadap Ketepatan Pemberian Kredit ................................. 119
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4.2.6.3. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Ketepatan Pemberian Kredit ...................................................................... 120
BAB V SIMPULAN DAN SARAN ........................................................................ 123 5.1.
Simpulan .......................................................................................... 123
5.2.
Saran ................................................................................................ 125
DAFTAR PUSTAKA .............................................................................................. 126 LAMPIRAN ............................................................................................................. 128 DAFTAR RIWAYAT HIDUP PENULIS ............................................................... 147
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DAFTAR GAMBAR Halaman Gambar I
Struktur
Organisasi...................................................................................................................64
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DAFTAR TABEL Halaman Tabel I
Operasionalisasi Variabel ..................................................................... 51
Tabel II
Hasil Uji Validitas (X1) ......................................................................... 56
Tabel III
Hasil Uji Validitas (X2) ......................................................................... 57
Tabel IV
Hasil Uji Validitas (Y) .......................................................................... 58
Tabel V
Hasil Uji Reliabilitas ............................................................................. 59
Tabel VI
Jawaban Pertanyaan Kuisioner Mengenai Sistem Informasi Akuntansi (X1) ....................................................................................................... 84
Tabel VII
Jawaban Pertanyaan Kuisioner Mengenai Sistem Pengendalian Intern (X2) ....................................................................................................... 92
Tabel VIII
Jawaban Pertanyaan Kuisioner Mengenai Ketepatan Pemberian Kredit (Y) ...................................................................................................... 101
Tabel IX
Hasil Uji Normalitas ........................................................................... 107
Tabel X
Hasil Uji Multikolinieritas .................................................................. 109
Tabel XI
Hasil Uji Heterokedasitas .................................................................... 110
Tabel XII
Hasil Uji Heterokedasitas Revisi ........................................................ 110
Tabel XIII
Nilai Persamaan Regresi Parsial I ...................................................... 111
Tabel XIV Nilai Persamaan Regresi Parsial II ..................................................... 113 Tabel XV
Nilai Persamaan Regresi Simultan ..................................................... 114
Tabel XVI Koefisien Korelasi Parsial X1, X2, dan Y............................................ 115 Tabel XVII Koefisien Determinasi......................................................................... 116 Tabel XVIII Korelasi X1, X2, dan Y ........................................................................ 117 Tabel XIX Koefisien ............................................................................................. 117 xv
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Tabel XX
Pengaruh Variabel X1, X2 terhadap Y .................................................. 117
Tabel XXI Pengaruh Sistem Informasi Akuntansi terhadap Ketepatan Pemberian Kredit .................................................................................................. 118 Tabel XXII Pengaruh Sistem Pengendalian Intern terhadap Ketepatan Pemberian Kredit .................................................................................................. 120 Tabel XXIII Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern terhadap Ketepatan Pemberian Kredit ................................................ 121
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DAFTAR LAMPIRAN Halaman Lampiran A
Kuisioner…………………………….…………………………...128
Lampiran B
Tabel Pemberian Bbot Hasil Kuisioner…………………………..134
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