Analisis Audit Operasional Atas Pemberian Kredit Pemilikan Rumah Pada Pt Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Panakukkang Di Kota Makassar

Authors

  • Hanadelansa Hanadelansa STIE Wira Bhakti Makassar
  • Rais Dera Pua Rawi Universitas Muhammadiyah Sorong

DOI:

https://doi.org/10.33506/sl.v8i1.382

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan audit operasional atas prosedur pemberian kredit pemilikan rumah pada PT Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Panakukkang di Kota Makassar. Di dalam penelitian terdapat variabel yaitu Audit operasional atas prosedur pemberian kredit pemilikan rumah yang diukur dengan tingkat presentase (%). Populasi penelitian ini adalah seluruh karyawan pada PT Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Panakukkang di Kota Makassar sebanyak 35 orang, sedangkan sampel dalam penelitian ini adalah karyawan bagian pemberian kredit pada PT Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Panakukkang di Kota Makassar sebanyak 10 orang. Pengumpulan data dilakukan dengan menggunakan teknik kuesioner,wawancara, dokumentasi dan observasi. Analisis data dilakukan dengan teknik analisis deskriptif komperatif dan menggunakan rumus Champion. Dari hasil analisis data kuesioner atas variabel independen yang diajukan kepada 10 responden maka diperoleh jawaban “Ya†sebanyak 286 dan jawaban “Tidak†sebanyak 54. Berdasarkan analisis data maka diperoleh nilai Champion sebesar 84,12%. Dimana berdasarkan teori dengan skor tingkat persentase 76-100% dikualifikasikan “High association up to perpect association†yang artinya pelaksanaan audit operasional atas pemberian kredit pemilikan rumah yang dilaksanakan sesuai dengan kriteria tahapan audit operasional yang berlaku umum. Yang berarti bahwa hipotesis yang diajukan “Diduga bahwa pelaksanaan audit operasional atas pemberian kredit pemilikan rumah yang dilaksanakan belum sesuai dengan kriteria tahapan audit   operasional†ditolak.

References

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Published

2019-02-04

How to Cite

Hanadelansa, H., & Pua Rawi, R. D. (2019). Analisis Audit Operasional Atas Pemberian Kredit Pemilikan Rumah Pada Pt Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Panakukkang Di Kota Makassar. SENTRALISASI, 8(1), 33–42. https://doi.org/10.33506/sl.v8i1.382

Issue

Vol. 8 No. 1 (2019): Sentralisasi

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