JASF (Journal of Accounting and Strategic Finance)
Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018

Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator

Nurani, Bulan Karima (Unknown)
Mukhibad, Hasan (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to identify the effect of owner’s capital and financing to residual net income (SHU), and how its effect when mediated with total assets. The population in this research are all Sharia Cooperatives which operates in Semarang regency, there are 25 cooperatives. Sampling technique used was purposive sampling technique, which finally obtained 13 cooperatives with 5 years’ period of observation. The method of analysis used to answer the hypothesis in this research are Path Analysis and Sobel Test. The results of this study indicates that owner’s capital and financing have a significant positive effect on total asset, owner’s capital has significant positive effect on net income, financing has no significant effect on net income, total asset has insignificant positive effect on net income, total asset did not succeed in mediating the effect of owner’s capital on net income, and total asset succeed in mediating the effect of financing on net income.

Copyrights © 2018






Journal Info

Abbrev

jasf

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in ...