Revista de la Academia de Contabilidad y Estudios Financieros

Abstracto

Effect of Banking Internal Controls on Reducing Non-Performing Loans in Commercial Banks in Kosovo Using Linear Regression Model and Mediation Analysis

Bujar Statovci, Skender Ahmeti, Hysen Ismajli, Muhamet Aliu

The purpose of this research is to identify the effect of internal banking controls as mediation variables on reducing non-performing loans in banks in Kosovo. The methodology used in this research paper is the linear regression model and mediation analysis. Non-performing loans are determined as dependent variable and lending interest rate as independent variable whereas detective control, preventive control and corrective control are used as mediation variables.