Sarumpaet, Susi and Gustiawaty Dewi, Fajar and Agustina, Yenni and Amelia, Yunia (2020) Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan. JURNAL ASET (AKUNTANSI RISET, 12 (2). pp. 384-403.


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Abstract. This study aims to examine the ef ect of environmental performance, social performance and the interaction of both on the credit risk and recommendation. An experiment was carried out using 42 participants taken from the students of Magsiter of Management and Magister of Aaccounting study programs who have taken the Financial Statement Analysis Course and represented bank loan of icers. Subjects were divided into 4 groups according to the factorial research design between subjects 2x2. Test results using ANOVA indicate that the company's environmental performance has no ef ect on environmental risk assessments and credit recommendations by loan of icers. Conversely, the better the company's social performance, the lower the risk assessed by the loan of icers. Neither does it provide empirical evidence to support for the ef ect of the interaction of environmental and social performance on credit risk assessments. This study provides empirical evidence in the framework of decision usefulness of non-accounting information in lending decision by showing how social performance has information content for loan of icers. Keywords: credit worthiness;environmental performance;experiment; social performance

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Yunia Amelia
Date Deposited: 31 May 2021 09:49
Last Modified: 31 May 2021 09:49

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