The Effect of Accounting Information System on Lending Policies

The aim of the paper is to evaluate the impact of the accounting information system on lending policies in Program Kemitraan Witel Bandung . The independent variable in this study is the accounting information system and the dependent variable is the lending policies. The research method used in this research is descriptive verification research method. The results were analysed using simple linear regression analysis. The results showed that the accounting information system has a significant effect on lending policies.