Pengaruh Informasi Akuntansi Dan Informasi Non Akuntansi Terhadap Keputusan Pemberian Kredit Modal Investasi Dengan Pengalaman Sebagai Variabel Moderating Pada PT. Bank Sumut Cabang Kisaran

Abstract

The objective of the research was to analyze the influence of accounting and non-accounting information on Decision to give credit for investment capital with experience as moderating variable at PT Bank Sumut, Kisaran Branch Office. The population was 895 debitors, and 100 of them were used as the samples, taken by using simple random sampling technique with Slovin formula. The data were analyzed by using multiple linear regression analysis and moderated regression analysis (MRA) with E-views application. The result of the research showed that, in accounting information, consisting of cash position, capital structure, and supply cycle, partially, had significant influence on decision to give credit while business feasibility, loan cycle, business scale, and profit margin had no significant influence on decision to give credit at PT Bank Sumut, Kisaran Branch Office. In non-accounting information, partially, only the variable of business reputation which had negative and significant influence on decision to give credit while guarantee, debtor education, and business diversification had no significant influence on decision to give credit at PT Bank Sumut, Kisaran Branch Office. Experience was not significant in moderating the influence of indicators of accounting and non-accounting information on decision to give credit at PT Bank Sumut, Kisaran Branch.