PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS : Studi pada Koperasi Pegawai Dinas Koperasi 12 Juli

Aldrina, Cyntia Rezky (2013) PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS : Studi pada Koperasi Pegawai Dinas Koperasi 12 Juli. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran efisiensi modal kerja, gambaran profitabilitas, serta untuk mengetahui pengaruh efisiensi modal kerja terhadap profitabilitas. Penelitian ini dilakukan di Koperasi Pegawai Dinas Koperasi (KPDK) 12 Juli periode 2003 – 2012. Metode penelitian yang digunakan yaitu metode penelitian deskriptif dan verifikatif. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan yang terdiri dari Neraca dan Perhitungan Hasil Usaha KPDK 12 Juli tahun 2003 – 2012. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana dengan menggunakan SPSS 16.0 for windows. Hasil penelitian menunjukkan bahwa modal kerja yang digunakakn oleh KPDK 12 Juli tidak efisien, sertaprofitabilitasnya menunjukkan bahwa KPDK 12 Juli termasuk dalam kriteria Koperasi tidak sehat. Berdasarkan hasil analisis regresi linear sederhana, efisiensi modal kerja berpengaruh positif terhadap profitabilitas. Saran dari penelitian ini yaitu sebaiknya koperasi harus dapat mengelola modal kerjanya secara efisien agar profitabilitas koperasi dapat meningkat sehingga dapat menjadi Koperasi yang sehat, namun tetap memberikan pelayanan kepada anggotanya. Kata Kunci : Efisiensi Modal Kerja, Profitabilitas This study aims to describe the efficiency of working capital , profitability, as well as to determine the effect of the efficiency of working capital on profitability. The research was conducted in the Koperasi Pegawai Dinas Koperasi ( KPDK ) July 12 period 2003-2012. The research method used descriptive and verificative research methods. Data collected by using data sources, the data used are secondary data that sourced from financial statements consisting of Balance Sheet and Income Statement KPDK 12 Juli in 2003-2012. The data analysis technique used is simple linear regression analysis test was preceded by test of linearity. This research was using f test and t-tests with a significance level of 5%. Statistic calculation helped by SPSS 16.0 for Windows. The results showed that working capital used by KPDK 12 Juli was not efficient, then profitability showed that KPDK 12 Juli include to not good cooperation criteria. Based on simple linear regression analysis, the efficient of working capital has a positive effect on the profitability. The suggestion of this research is the cooperation have the to manage their working capital efficience so that profitability of cooperation could be increase then the cooperation become a good cooperation and still give a good service to the members. Keywords : Working Capital Efficiency , Profitability

Item Type: Skripsi Tesis Atau Disertasi (S1)
Uncontrolled Keywords: Manajemen, Perencanaan, Efisiensi Modal Kerja, Profitabilitas
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: DAM STAF Editor
Date Deposited: 10 Sep 2014 03:34
Last Modified: 10 Sep 2014 03:34
URI: http://repository.upi.edu/id/eprint/11337

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