NOVITA DWIE NURFITRIANITA, 040810081 (2013) EVALUATION OF COMPLIANCE AUDIT PRACTICE ON LENDING PROCEDURE IN ORDER TO REDUCE THE NONPERFORMING LOAN (A Study of Working Capital Loan Program at PT. Bank X (Persero) Tbk. Surabaya Branch). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Lending sector is an important area in the economic and business sectors. The role of lending sector in the field of financing activities will help economic and business people in developing their business. Lending sector is also the main income for almost all banks in addition to income from fees charged to customers in other bank services. Lending activities is a business activity that has a large risk, because there is a possibility of uncollectible loans. The bank should also be able to maintain the level of Non-Performing Loan below the maximum set by Bank Indonesia with strengthen monitoring activities on lending. That monitoring activities can be performed through the compliance audit implementation on lending activities. The objectives of this research is to identify and assess the suitability of the implementation of lending procedures performed by the internal parties of PT. Bank X (Persero) Tbk. to the procedures and policies that has been established by PT. Bank X (Persero) Tbk.. Compliance audits as a management tool in monitoring to improve the quality of management in order to achieve optimal results. The approach used in this study is the evaluation study approach, the approach that focuses on understanding, thought and perception. The research result found the administrative findings related to the recordkeeping of documents and principal audit findings related to procedures and policies. It can be an evaluation for banks to be more careful in the implementation of lending because it can affect the level of Non-Performing Loan. Resident Auditor - Branch Office PT. Bank X (Persero) Tbk. has performed compliance audit in accordance with procedures and policies set in the handbook and effective in helping PT. Bank X (Persero) Tbk. to maintain Non-Performing Loan below 5%. Lending sector is expected to further improve the accuracy in collecting and analyzing documents from debtor to maintain the business continuity of PT. Bank X (Persero) Tbk. In the monitoring function is also expected to further monitor and supervise all lending activities so it can comply with lending procedures and policies.

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