Internal and External Factors of Non-performing Loan (NPL): A Study on the Economic Enterprise of Savings and Loans (UEK-SP) in Rumbai District, Pekanbaru, Riau in 2020-2022
Abstract
Credit-related problems often arise both at the initial stage of lending by UEK-SP to customers and in the middle of the credit period. It is important for UEK-SP to ensure that each credit is granted with strict procedures and is based on a clear agreement. This study aims to analyze the influence of internal factors and external factors on NPL at UEK-SP in the district of Rumbai, Pekanbaru. This study uses a quantitative and qualitative approach, with the object of research are internal factors such as internal control system, internal audit function, credit collectability and external factors such as capacity, collateral, and NPL. This study found that internal control, internal audit function, credit collectability, collateral and capacity have a significant impact on NPL. In essence, these variables together affect NPL, so management needs to pay special attention to these factors as a strategy to reduce the number of NPL.
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