AkMen JURNAL ILMIAH
Vol 16 No 4 (2019): AkMen JURNAL ILMIAH

Fundamental Factors Affecting Financial Performance of Cooperative

Sudarmi Sudarmi (STIE Nobel Indonesia)



Article Info

Publish Date
30 Dec 2019

Abstract

This is the financial performance of Indonesian Civil Servant Cooperative "Widya Enchantment", Operating Capital Expenses to Operating Income, Capital structure, Inventory Turnover, and Liquidity to the financial performance of Indonesian Civil Servant Cooperative. This study uses multiple linear regression analysis of SPSS software, with secondary data from financial statements of Indonesian Civil Servant Cooperative "Widya Pesona" Polytechnic of Tourism of Makassar for three years which is 2015, 2016, and 2017. Results of this study indicate that the Operating Expenses to Operating Income, Inventor Turn over, and Liquidity has a positive and insignificantly affect to the financial performance, however, the Capital structure has been positive and significantly effective to the financial performance of Indonesian Civil Servant Cooperative "Widya Pesona" Polytechnic of Tourism of Makassar

Copyrights © 2019






Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...