Moderating EffectCredit Risk Management on the Impact of Audit Committee and Credit Committee Performance on Non-Performing Loans of BPR in Semarang

Sukawi Sutarip

Abstract


Abstract.This study aims to analyze the role of Credit Risk Management as a mediating variable between the influence of the credit committee and credit auditor onNon Performing Loan (NPL) of BPR in Semarang City.The type of research thatusedThis research is a type of researchexplanatory research that aims to determine the relationship between variables, namely Non Performing Loan; Credit Committee; Audit Committee; and Credit Risk Management. The sampling technique in this study is a census, namely the entire population is a sample. The sample in this study was 83 BPRs in Semarang City. The data obtained in this study were analyzed using Partial Least Square (PLS). The results of the study showed thatcredit committee and Audit Committeehas a significant negative effect on  Non Performing Loan (NPL), which means thatcredit committee and Audit Committee  able to reduceNon Performing Loan (NPL) significantly.Then,  Credit Risk Management moderates the influence of the credit committee and the Audit Committeeto  Non Performing Loan (NPL) which means that the implementation of effective Credit Risk Management will increase the influence of the credit committee and Audit Committee in reducing Non Performing Loans.So thatBPR must implement credit risk management effectively to strengthen the influence of the credit committee and audit committee.in pressingbad credit.

 

Keywords: Audit Committee; Credit Committee; Credit Risk Management; Non Performing Loans.

 


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