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.