E-JURNAL AKUNTANSI
Vol 9 No 2 (2014)

PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS KOPERASI SERBA USAHA

Dewa Putu Kumara (Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia)
I Dewa Gde Dharma Suputra (Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia)

Article Info

Publish Date
13 Nov 2014

Abstract

Cooperative is a legal entity that does business with aim of improving the welfare of members and surrounding communities. This research aims to determine the effect of current assets turnover, fixed assets turnover, total assets turnover, and working capital assets turnover on profitability Koperasi Serba Usaha in Kecamatan Penebel in 2010 to 2012. The analysis method used is multiple linear regression. The results of hypothesis-tests found that partially the current assets turnover has a negative significant effect on profitability, total assets turnover has a positive significant effect on profitability and working capital turnover has a negative significant effect on.

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...