PERANAN KUALITAS LAPORAN KEUANGAN DEBITUR DALAM PENGAMBILAN KEPUTUSAN PEMBERIAN KREDIT

For a banking, the credit are the mayor source on the banking revenues in simultaneously as the largest business risky, although, a banking efficiency and failure on the credit managerial, immediately get an affect onto the banking development. In order to quietly good credit management, instead would necessitates various useful information. For gather this various useful information, beside, reinforces the credit types system principles, also needed the evaluation upon the quality criteria from both the accounting information or the financial report by the banking management, before those banking decide to gave the credit.

Base on above suggestion, the researcher want to more deeply knowing about the quality from the financial report has prepares by the debtor, how the credit decision making, and as how far the quality of this financial report gave influence onto those credit decision making, at the PT. Bank BNI, on its branch office in Kuningan. This researchment has taken with the Descriptively-analysis method and equip by the quantatively approach. This researchment proceed with the ordinal scales, while on this research tested has taken with the Rank Spearman Analysis, then get follows with the Determination tested and t-test. While the data collection has been taken with the field survey, that includes with an observation, interviews, documentation, questionnaires, and the literature studies.

The researchment resulted that obtained by the writer, that is, the qualities of financial report onto the credit decision making are on the highly and / or significance in which it, as rs = 0.854, while the contribution from the qualities of the financial reports onto the credit decision making are highly, that is on = 72.9 percent, while the rest get affected by another factors, that is the terms qualification completion or by the credit documentation and the evaluates onto the guarantee conditional, as both adequately or not to decides as the credit guarantee for the credit as 27.1 percent. From the statistical tested, although the an accepted or significant hypotheses are on the t count > ttable as 8.685 > 2.048, while it is meant that H1 might accepted or the qualities of the financial report have a significance influence onto the credit decision making.

Evaluation onto the qualities from the financial report has been very good because fill of relevant, and might understood, just in time, might to clarify and compares with others report, netral and completely. Credit decision making, might seems is quietly very good, becausehas been fill of 5-C evaluation, that is, character, capacity, capital, collecteral, and upon economic condition.