Business and Accounting Education Journal
Vol 2 No 1 (2021): Business and Accounting Education Journal

Pengaruh Likuiditas, Perputaran Piutang, Pertumbuhan Volume Pinjaman, dan Modal Sendiri Terhadap Return on Assets

Anggraini, Dewi Ayu (Unknown)
Kusmuriyanto, Kusmuriyanto (Unknown)

Article Info

Publish Date
30 Apr 2021

Abstract

This study aims to determine the effect of liquidity, accounts receivable turnover, loan volume growth and own capital on return on assets in KPRI, Rembang Regency partially or simultaneously. The sample in this study were 15 KPRI using purposive sampling technique. The data collection technique is documentation, namely in the form of the annual financial statements of cooperatives in 2016-2017. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that partially there was a significant influence of receivables turnover on return on assets, there was a significant effect of own capital growth on return on assets. Meanwhile, liquidity and own capital have no significant effect on return on assets. However, simultaneously liquidity, receivables turnover, loan volume growth and own capital have an influence on return on assets.

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Journal Info
Business and Accounting Education Journal
Website

Abbrev

baej

Publisher

Universitas Negeri Semarang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

BAEJ- Business and Accounting Education Journal adalah jurnal ilmiah dari hasil penelitian dan atau kajian pustaka dalam bidang ilmu Bisnis, kewirausahaan, administrasi perkantoran, Pendidikan Administrasi Perkantoran dan pendidikan akuntansi maupun bidang ilmu akuntansi dengan fokus dan ruang ...