Impact of Accounting Information on Bank Lending Decisions: A Case Study of First Bank, Bwari Area Council, Abuja

Abstract

This study seeks to ascertain impact of accounting information on bank lending decisions: A case study of First Bank, Bwari Area Council, Abuja. The study used primary data over a period of one year (2015). The questionnaire focuses on the core staff, contract staff and other staff of First Bank in Bwari Area Council, Abuja. We administered forty (40) questionnaires to respondents of the bank but the total respondents used for this study was thirty-two (32). Simple percentage was used to draw conclusions on the researcher’s questions while Chi – Square was employed in testing the hypothesis through the use of SPSS software package. Results of the investigation show that accounting information received from loan applicants significantly influence First Bank’s lending decision among others. We therefore recommend that banks must employ well trained analysts in the profession, who will be responsible for analyzing each customer’s financial statements for proper interpretation strictly based on merit and also advocate the need to monitor the affairs of any successful loan applicant to ensure that the progress of the project is on course and the loan is not diverted.

Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan

“…digunakan dalam menilai kelayakan kredit yang diajukan oleh nasabah (Israel, 2020;Ruggeri et al, 2018;Danos et al, 1989;Obara & B.O, 2004). Berry & Robertson (2006) melaporkan bahwa beberapa informasi yang juga dianggap paling penting oleh loan officer dalam melakukan analisis kredit adalah: rekam jejak nasabah menurut catatan internal bank, laporan interim, perbandingan industri dengan perusahaan lain, laporan dari media massa, laporan yang diterbitkan oleh bagian intelijen bank, dan informasi statistik dari pemerintah.…”

“…Dalam kerangka konseptual tentang kebergunaan dalam pengambilan keputusan (decision usefulness) dan kandungan informasi (information content) dari laporan keuangan teradap pengambilan keputusan oleh kreditur, penelitian terdahulu telah cukup banyak dilakukan dan menyimpulkan bahwa selain laporan keuangan, ada cukup banyak informasi lain yang digunakan oleh lenders dalam pengambilan keputusan kredit (Danos et al, 1989;Israel, 2020;Obara & B.O, 2004). Penelitian sebelumnya telah menguji pentingnya informasi lain tersebut dalam pengambilan keputusan kredit, seperti perubahan standar akuntansi IFRS (Prorokowski, 2018;Chan et al, 2015), opini auditatas laporan keuangan nasabah (Guiral, Ruiz and Choi, 2014;Lin, Tang and Xiao, 2003), kewajiban kontijensi (Lagrange et al, 2015), dan continuous reporting (Searcy et al, 2009).…”