Jurnal Varian
Vol 7 No 1 (2023)

Modeling The Influenced Factors of Remaining Operation Results Using Multiple Linear Regression

Widiya Astuti Alam Sur (Tanah Laut State Polytechnic, Indonesia)
Ines Saraswati Machfiroh (Tanah Laut State Polytechnic, Indonesia)
Ricky Iskandar (Tanah Laut State Polytechnic, Indonesia)



Article Info

Publish Date
31 Oct 2023

Abstract

The amount of Remaining Operation Results (ROR) obtained by Koperasi can reflect the health of its financial management. Many economic factors can affect the ROR of Koperasi itself. This study aims to determine the economic factors that significantly influence ROR based on a statistical model of multiple linear regression. The novelty of this research provides new analytical results that compare the most three influential factors based on previous research to show the factors significantly influencing the ROR. The quantitative data used the five years financial statements of Koperasi Sawit Makmur in 2017-2021 consists of 20 data on liabilities, net worth, assets, and ROR of Koperasi Sawit Makmur. The results show that asset variable as an excluded variable that does not affect the ROR of Koperasi with R2 = 0.961. Liabilities and net worth variables can explain 96.1% of ROR, with 3.9% can be explained by assets and other variables not included in the study. Liabilities have a negative and tangible effect, and net worth has a positive and partially real influence on ROR. The factor with the most dominant influence on ROR is net worth, with an influence percentage of 63.80%. The future research is expected to provide an overview of net worth and asset determinants using related statistical methods.

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Journal Info

Abbrev

Varian

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

Description

Jurnal Varian adalah salah satu Jurnal Ilmiah yang terdapat di Universitas Bumigora. Jurnal ini bertujuan untuk memberikan wadah atau sarana publikasi bagi para dosen, peneliti dan praktisi baik di lingkungan internal maupun eksternal Universitas Bumigora Mataram. Jurnal ini terbit 2 (dua) kali ...