Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


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

Author(s): 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.


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