Influence of accounting and non-accounting information on credit decision making

  • Abdul Wahab Matondang Universitas Muhammadiyah Sumatera Utara


  • Purposes - The purposes of this research was to know and analysis the influence of accounting information (fixed asset turnover, return on net worth, debt to equity ratio) and non accounting information (guarantee and experience interaction) on credit decision making.

  • Methods - Associative design was used in this study. Sampling in this study was done by simple random sampling and obtained a sample of 200 customers. The method of analysis used in this research was a logistic regression analysis.

  • Findings - The result of the research indicated that the credit decision affected by return on net worth and debt to equity ratio, also non interaction of guarantee and experience. While the credit decision did not affected by fixed asset turnover.

  • Keywords - Accounting information, Non accounting information, Credit decision, Fixed asset turnover, Return on net worth, Debt to equity ratio, Guarantee interaction, Experience interaction.


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How to Cite
MATONDANG, Abdul Wahab. Influence of accounting and non-accounting information on credit decision making. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 2, n. 1, p. 15-26, mar. 2018. ISSN 2597-7601. Available at: <>. Date accessed: 26 mar. 2019.