Analisis Pengaruh Likuiditas, Efektivitas Dan Efisiensi Penggunaan Modal Kerja Terhadap Rentabilitas Ekonomi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Lufitani, Leny yusi
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:15:29
Abstract :
Used as a measure of economic profitability in achieving gains in certain periods. To be able to achieve the maximum profit the amount of funds required in carrying out operational activities of the company that called working capital, working capital so that the effective and efficient expected to maintain the level of ability and continuity of enterprises. This study aims to determine the effect of using the current liquidity ratio, the effectiveness of working capital by looking at the cash turnover, receivables turnover, inventory turnover, and efficiency of working capital is calculated by used return on working capital on economic profitability. Koperasi Pegawai Republik Indonesia (KPRI) Bhakti Praja Propinsi Jawa Tengah, is a cooperative environment that stands Province with the aim to improve the welfare of its members. Type of business owned by KPRI Bhakti Praja there are 5 (five) types of businesses, including: business shops, savings and loans, photocopy, car rental and canteen. This study is a type of case study analysis method used is multiple regression analysis and sample financial statements KPRI Bhakti Praja from 2008 to 2010. The results of multiple regression in this study were obtained equation Y= -0,242X1 - 0,215X2 + 0,265X3 - 0,300X4 + 0,888X5. Based on the results of the regression is known that the turnover of receivables and working capital efficiency has a positive relationship and significant impact on economic profitability, while liquidity, cash turnover and inventory turnover has a negative and significant impact on economic profitability. Simultaneous testing showed a significant influence on the economic profitability KPRI Bhakti Praja.
Used as a measure of economic profitability in achieving gains in certain periods. To be able to achieve the maximum profit the amount of funds required in carrying out operational activities of the company that called working capital, working capital so that the effective and efficient expected to maintain the level of ability and continuity of enterprises. This study aims to determine the effect of using the current liquidity ratio, the effectiveness of working capital by looking at the cash turnover, receivables turnover, inventory turnover, and efficiency of working capital is calculated by used return on working capital on economic profitability. Koperasi Pegawai Republik Indonesia (KPRI) Bhakti Praja Propinsi Jawa Tengah, is a cooperative environment that stands Province with the aim to improve the welfare of its members. Type of business owned by KPRI Bhakti Praja there are 5 (five) types of businesses, including: business shops, savings and loans, photocopy, car rental and canteen. This study is a type of case study analysis method used is multiple regression analysis and sample financial statements KPRI Bhakti Praja from 2008 to 2010. The results of multiple regression in this study were obtained equation Y= -0,242X1 - 0,215X2 + 0,265X3 - 0,300X4 + 0,888X5. Based on the results of the regression is known that the turnover of receivables and working capital efficiency has a positive relationship and significant impact on economic profitability, while liquidity, cash turnover and inventory turnover has a negative and significant impact on economic profitability. Simultaneous testing showed a significant influence on the economic profitability KPRI Bhakti Praja.
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