PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS KEGIATAN PERKREDITAN (Studi Kasus pada PT Bank Pundi Indonesia Cabang Utama Padang)

MERISHA, WILLY (2015) PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS KEGIATAN PERKREDITAN (Studi Kasus pada PT Bank Pundi Indonesia Cabang Utama Padang). Diploma thesis, UPT. Perpustakaan Unand.

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Abstract

This research aims to find out how to conduct operational audits are implemented PT Bank Pundi Indonesia Branch Padang as a result of the interpretation of the SPFAIB and to determine role of audit in improving the operational effectiveness of the Bank’s lending activities in PT Bank Pundi Indonesia Main Branch Padang. The data used are primary data in the form of observation and interviews with auditor internal and other related parts. Secondary data are working capital credit and investment credit obtained from the credit departments. The results showed that the implementation of operational audit is adequate where operational audit have followed minimum standards that have been set by Bank Indonesia which must be adjusted to scope of Bank’s business. Operational Audit has not been instrumental in improving the effectiveness maximum lending activities as seen from the decline in performing loans from 94% to 89% in 2013, which means an increase in NPL 5% accordance wich the maximum limit set by the Bank Indonesia is 5%. Keywords: Operational Audit, Effectiveness, Activities Of Credit

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