Abstrak
The purpose of this study was to analyze the effect of risk management, internal control and accounting systems on credit effectiveness at Daya Lestari Tp Sungai credit union using Multiple Linear Regression. This research is a type of quantitative research, The population in this study were employees and friends of the Daya Lestari Tp Sungai Kayan credit union totaling 165. The number of samples in this study was 63 respondents taken using a random sampling technique of determining the sample using the Slovin formula. The data collection method used a questionnaire. The results of this study indicate that the significance value for the risk management variable is 0.558 (> 0.05), so the effect is not significant. This shows that the implementation of risk management in the company may not be optimal in identifying and managing risks effectively to improve credit effectiveness. Internal control has a partial effect on credit effectiveness with a significance value (Sig) of 0.000. The accounting system has a partial effect on credit effectiveness with a significance value (Sig) of 0.024. Risk management, internal control and accounting systems simultaneously affect credit effectiveness with a significance value (Sig) = 0.000. The combination of these three factors is important to improve credit effectiveness in the company.