The Effect Of Accounting Information And Non-Accounting Information On The Decision To Provide Working Capital Credit Facilities With Performance As A Moderating Variable In Kb Bank Medan

Abstract

The purpose of this study is to analyze accounting information and non-accounting information on the decision to provide working capital credit facilities with performance as a moderating variable in KB Bank Medan. The population used in this study is all credit applications applied to KB Bank Medan during the 2024 period totaling 147 debtors. The research sample was taken using the purposive sampling method  resulting in 130 companies. The analysis method used was multiple linear regression analysis with residual tests. The results of the first simultaneous hypothesis test show that all independent variables have an effect on the decision to provide working capital credit facilities. Meanwhile, only partially the variables of liquidity, cash position, capital structure, business feasibility, receivables turnover, profit margin, and business reputation affect the decision to provide working capital credit facilities. Inventory turnover, business scale, credit guarantee, debtor education, and business diversification have no effect on the decision to provide working capital credit facilities. The second hypothesis test obtained the results that the existence of performance as a moderating variable has a significant effect on business feasibility, thus further strengthening the relationship between these variables and the decision to provide working capital credit facilities. However, it does not have a significant effect on the variables of liquidity, cash position, capital structure, receivables turnover, inventory turnover, business scale, profit margin, credit guarantee, business reputation, debtor education, and business diversification,  thus further weakening the relationship  between these variables and the decision to provide working capital credit facilities.