Sarumpaet, Susi and Dewi, Fajar Gustiawaty and Agustina, Yenni and Amelia, Yunia (2020) tudi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan. Jurnal Aset, 12 (2). pp. 384-403. ISSN 2086-2563

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Abstract

Abstract. This study aims to examine the effect 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 officers. 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 effect on environmental risk assessments and credit recommendations by loan officers. Conversely, the better the company's social performance, the lower the risk assessed by the loan officers. Neither does it provide empirical evidence to support for the effect 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 officers. Keywords: credit worthiness;environmental performance;experiment; social performance Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial dan interaksi keduanya terhadap risiko dan kelayakan kredit bank. Sebuah eksperimen dilakukan dengan menggunakan partisipan 42 orang mahasiswa magister manajemen dan magister akuntansi ilmu akuntansi yang telah mengambil Mata Kuliah Analisis Laporan Keuangan yang berperan mewakili loan officers. Subyek dibagi menjadi 4 kelompok sesuai dengan desain penelitian faktorial antarsubjek 2x2. Hasil pengujian dengan menggunakan ANOVA menunjukkan bahwa kinerja lingkungan perusahaan tidak berpengaruh terhadap penilaian risiko lingkungan dan rekomendasi kredit oleh loan officers. Sebaliknya, semakin baik kinerja sosial perusahaan, risiko dinilai oleh loan officer semakin rendah dan kredit semakin layak untuk direkomendasikan. Selanjutnya, penelitian ini juga tidak memberikan bukti dukungan empiris atas interaksi kinerja lingkungan dan sosial terhadap penilaian risiko kredit. Penelitian ini menyediakan bukti empiris dalam kerangka kebergunaan informasi non-akuntansi dalam pengambilan keputusan kredit dengan hasil penelitian yang menunjukkan bahwa kinerja sosial memiliki kandungan informasi (information content) bagi loan officers. Kata kunci: eksperiment; kelayakan kredit; kinerja lingkungan; kinerja sosial

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	YENNI AGUS
Date Deposited:	01 Aug 2021 13:38
Last Modified:	01 Aug 2021 13:38
URI:	http://repository.lppm.unila.ac.id/id/eprint/33283

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