Analysing the measurement system and business loans performances: A case study of people's credit bank (bpr-bkk) in central Java, Indonesia

Abstract

This study analyses the performance measurement system and business loans' performance at BPR BKK in Central Java. The research object is the internal control employee (SPI) as an auditor. This study is an empirical study using a convenience sampling technique with data collection. Data collected through distributing 200 questionnaires at BPR BKK, in Semarang. From 92 respondents (53%) of 58 old internal control employees, 12 risk management personnel and 22 internal auditors have provided answers. Data analysis using the Structural Equation Model examines the relationship between observed variables and latent variables. The results obtained through hypothesis testing indicate that loan performance significantly affects the performance measurement system. Loan performance has a significant effect on management control. Loan performance has a significant effect on organisational learning. Loan performance has a significant effect on employee attitudes.