Influence of Good Corporate Governance, Organizational Commitmen and Perception of Credit Makers in the Use of Accounting Information on the Effectiveness of Decision Making of People’s Business Loans

Abstract

The purpose of this study is to find and analyze the influence of good corporate governance, organizational commitment and perception of credit makers in the use of accounting information on the effectiveness of decision making of people’s business loans of PT Bank Rakyat Indonesia (Limited Liability Company) Tbk. in Bali. This research uses saturated sampling method.  Sample in this research are the Branch Head, Supporting Branch Head and Marketing Manager of PT Bank Rakyat Indonesia (Limited Liability Company) Tbk. in Bali. Data collection method used is with questionnaire and data analysis using multiple linear regression. The empirical test results prove that good corporate governance has a positive effect on the effectiveness of decision making of people’s business credit. The organization commitment has positive effect on the effectiveness of decision making people’s business credit. The perception of credit decision makers in the use of accounting information on the effectiveness of decision making of people’s business credit. This means that the better implementation of good corporate governance, the higher organization commitment and the better the perception of credit decision makers in the use of accounting information the more appropriate the decision making of the people’s business credit.

Keywords: Good Corporate Governance, Organizational Commitment, Perception of Credit Makers in the use of Accounting Information