E-JURNAL AKUNTANSI
Vol 14 No 2 (2016)

PENGARUH TINGKAT PERPUTARAN KAS, PERPUTARAN PIUTANG, LIKUIDITAS, DAN PERTUMBUHAN KOPERASI PADA RENTABILITAS EKONOMI

Ngakan Putu Teja Hadinata (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Gusti Putu Wirawati (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
29 Feb 2016

Abstract

Cooperative serves as an economic institution for profit, for the welfare of members in particular, as well as the surrounding community at large. The role and benefits of cooperatives in Indonesia is very important, because the cooperative opened the gate Small and Medium Enterprises (SMEs), creating an independent community, driving the economy to create new jobs. The study was conducted at the Cooperative Market Srinadi Klungkung Year 2012-2014. Samples were financial statements of each business unit in Cooperative Market Srinadi Klungkung a total of 11 business units in the year 2012-2014 were selected by nonprobability sampling method. The collection of data in the form of documentation. The analysis technique used is multiple linear regression. Based on the results of analysis show that the level of cash turnover and accounts receivable turnover significant positive effect on economic profitability, while liquidity levels and growth of cooperatives does not significantly influence economic profitability.

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Journal Info

Abbrev

akuntansi

Publisher

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 ...