Pengaruh Informasi Akuntansi Dan Informasi Bukan Akuntansi Terhadap Pengambilan Keputusan Kredit Pada PT. Bank Sumut Cabang Imam Bonjol Medan

This study is the replication of several previous studies because none of the test result of the previous studies trying to test between accounting and non- accounting based information to make a decision of credit extension was convincing. The populations of this study were all of the 307 (three hundred seven) debtors whose credit of working capital at. PT. Bank Sumut. Imam Bonjol Branch, Medan were approved in 2008, and 39 (thirty nine) of them were selected to be the samples for this study. This study was intended to test the accounting based information stated in the financial report of the debtor including current ratio, quick ratio, return on investment, return on equity, net profit margin an debt to asset ration, and the non accounting based information such as debt ratio towards the decision of credit extension made at PT. Bank Sumut, Imam Bonjol Branch, Medan. The result of data processing throught multiple linear regression analysis showed a conclusion that simultaneously the accounting and non-accounting based information had no influence on the decision making of credit extension made at PT. Bank Sumut, Imam Bonjol Branch, Medan, and partially, only the variable of net profit margin which had influence on the decision of credit extension made at PT. Bank, Sumut, Imam Bonjol Branch, Medan.