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Anggraini, Dewi Ayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Likuiditas, Perputaran Piutang, Pertumbuhan Volume Pinjaman, dan Modal Sendiri Terhadap Return on Assets Anggraini, Dewi Ayu; Kusmuriyanto, Kusmuriyanto
Business and Accounting Education Journal Vol 2 No 1 (2021): Business and Accounting Education Journal
Publisher : Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v2i1.49049

Abstract

This study aims to determine the effect of liquidity, accounts receivable turnover, loan volume growth and own capital on return on assets in KPRI, Rembang Regency partially or simultaneously. The sample in this study were 15 KPRI using purposive sampling technique. The data collection technique is documentation, namely in the form of the annual financial statements of cooperatives in 2016-2017. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that partially there was a significant influence of receivables turnover on return on assets, there was a significant effect of own capital growth on return on assets. Meanwhile, liquidity and own capital have no significant effect on return on assets. However, simultaneously liquidity, receivables turnover, loan volume growth and own capital have an influence on return on assets.
Pengaruh Likuiditas, Perputaran Piutang, Pertumbuhan Volume Pinjaman, dan Modal Sendiri Terhadap Return on Assets Anggraini, Dewi Ayu; Kusmuriyanto, Kusmuriyanto
Business and Accounting Education Journal Vol 2 No 1 (2021): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v2i1.49049

Abstract

This study aims to determine the effect of liquidity, accounts receivable turnover, loan volume growth and own capital on return on assets in KPRI, Rembang Regency partially or simultaneously. The sample in this study were 15 KPRI using purposive sampling technique. The data collection technique is documentation, namely in the form of the annual financial statements of cooperatives in 2016-2017. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that partially there was a significant influence of receivables turnover on return on assets, there was a significant effect of own capital growth on return on assets. Meanwhile, liquidity and own capital have no significant effect on return on assets. However, simultaneously liquidity, receivables turnover, loan volume growth and own capital have an influence on return on assets.
Co-Authors - Kusmuriyanto