ANALISIS PENGARUH RATIO KEUANGAN TERHADAP PEROLEHAN LABA KOPERASI PEGAWAI NEGERI DI KOTAMADYA PEKANBARU
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2014-03-03
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Abstract
This research studies about the influence of the change composition of the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over towards the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. This also aims at finding out what factors have the most dominant influence on the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality.
The analysis applied in this resarch was the multiple linear regression method with 5 (five) variabels consisting of 4 (four) independent variables and 1 (one) dependent variable. The conduct of this research was based on two hypotheses. Firstly, it was assumed that the achievement of profit by the cooperative
of government civil servants in Pekanbaru Municipality was simultaneously influenced by the percentage of composition change in the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over. Secondly, the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality was dominantly influenced by the percentage of composition change in the net earning power ratio to the total asset. After conducting the test, the result proved the first and second hypotheses giving the significant meaning that the financial ratios were dominant in measuring and influencing the profit achievement at the cooperative of government civil servants.
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Ratio Keuangan, Laba, Koperasi