ANALISIS RENTABILITAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DI JAWA TENGAH

Sukardi Ikhsan, Badingatus Solikhah

Abstract


Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh liquidity, solvability, cost efficiency dan size terhadap economic rentability baik secara parsial maupun simultan. Populasi dari penelitian ini adalah Koperasi Pegawai Republik Indonesia (KPRI) yang terdaftar pada DINPERINDAGKOP and UMKM dari tahun 2008 sampai 2009. 97 KPRI dari 7 kota dipilih secara random sebagai sampel. Data dianalisis dengan menggunakan descriptive statistics dan multiple regression. Hasilnya memperlihatkan bahwa solvability, cost efficiency and size mempengaruhi economic rentability; liquidity tidak mempengaruhi economic rentability; dan liquidity yang simultan, solvability, cost efficiency and size mempengaruhi economic rentability.

 

The purpose of this study is to investigate the influence of liquidity, solvability, cost efficiency and size to the economic rentabilityboth partially and simultaneously. The populations of this study were Koperasi Pegawai Republik Indonesia (KPRI)listed at DINPERINDAGKOP and UMKM in their citiesfrom 2008 to 2009. 97 KPRIs from 7 cities are chosen randomly as samples. The data are analyzed by using descriptive statistics and multiple regression. The results show that solvability, cost efficiency and size influence the economic rentability; liquidity doesn’t influence economic rentability; and simultaneous liquidity, solvability, cost efficiency and size influence the economic rentability.


Keywords


liquidity; solvability; cost efficiency; size; economic rentability

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DOI: https://doi.org/10.15294/jda.v3i2.1951

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