Text

PENGARUH PERPUTARAN MODAL KERJA TERHADAP KINERJA KEUANGAN (RETURN ON EQUITY) PADA KPSBU JABAR

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE INFLUENCE OF TURN OVER WORKING CAPITAL TO THE FINANCIAL PERFORMANCE (RETURN ON EQUITY) Written by: Nova Apriani Simbolon NIM: 1232025 The purpose of this research was to know how the working capital in 2010-2014, financial performance in 2010-2014 to the cooperatives and to influence the effect of turn over working capital to financial performance (ROE) at KPSBU JABAR. The research method in this paper was the descriptive method, where data collected under real circumstances, with data processing techniques using statistical analysis, the analysis of Pearson product moment correlation coefficient, t test hypothesis, and coefficient of determination. The data used was data Turn over working capital and Financial Performance (ROE) in 2010-2014 in the form of an annual report. Based on the analysis of correlation coefficients obtained r = 0902 this case shown that the correlation between the operating expenses to operating income had a very strong relationship. Then based on the hypothesis test obtained by value tcount =-3.610 and ttable = 3182 and based on hypothesis testing tcount>ttable Ho was rejected and Ha was accepted which means there was significant influence between operating costs (variable x) to operating income (variable y), further that the coefficient of determination and calculation based on the above table it can be seen that 81.3% operating income was influenced by 18.7% while operating costs are influenced by other factors outside of this research. Keywords: turn over working capital , financial performance (ROE)