Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021

PENGARUH JUMLAH KREDIT DAN LIKUIDITAS TERHADAP TINGKAT PROFITABILITAS: Studi Kasus Pada KSP Kembang Ende

Bay, Wilhelmina (Unknown)
Djou, Laurentius D G (Unknown)
Sayang, Sabulon (Unknown)



Article Info

Publish Date
01 Oct 2022

Abstract

This study aimed to determine the effect of the amount of credit and liquidity on the level of profitability of the Kembang Ende Savings and Loans Cooperative. The population of this study is the overall financial statements, balance sheets, and statistical data in the Kembang Ende Savings and Loans Cooperative. Based on the purposive sampling method, this study used samples of financial statements, balance sheets, and statistical data in the Kembang Ende Savings and Loans Cooperative from 2016 to 2020. The results of this study (1) the number of credits affects profitability, this is evidenced by the value of t count variable number of credits > t table (5.737> 4.303) with a significance value of t count of 0.029 < 0.05. (2) liquidity does not affect profitability, this is evidenced by the t value of the liquidity variable < t table (3.389<4.303) with a significance value of 0.077>0.05. The influence of the number of credit variables on profitability is 93.6%, while the remaining 16.4% is influenced by other variables that are not included in this research model.

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Journal Info

Abbrev

jria

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector ...