PROFITABILITAS EKUITAS DAN BEBERAPA FAKTOR YANG MEMPENGARUHINYA (Studi pada Beberapa KUD di Kota Ambon)
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https://doi.org/10.9744/jak.5.2.pp.%20133-149Keywords:
profit margin, investment turnover, equity multiplier, return on equity.Abstract
The prime target of research is return on equity with base of think that equity was the most urgent thing for KUD in autonomy context, because even KUD not purpose to get profit is still need to develop it in the future. Leave from all reason above, this research is perform intend to know : is there any causal relation or not between profit margin, investment turnover, and equity multiplier as independent variable, with return on equity as dependent variable on positive direction for KUD autonomy and autonomy candidate. To get a succesful research, we use the data during 1999 - 2002 of five autonomy and candidate KUD from Cooperation and UKM Department in Ambon, with sistematic analysis using linier regression as research model. Result of regresion shows that the three independent variable as a partial or simultant influence on return on equity. And for autonomy KUD, dominate influence stay at the variable of profit margin and investment turnover, where as KUD autonomy candidate is dominate stay on investment turnover. Abstract in Bahasa Indonesia : Sorotan utama penelitian ini adalah profitabilitas ekuitas dengan dasar pemikiran bahwa modal sendiri merupakan hal yang sangat urgen bagi KUD dalam konteks kemandiriannya, karena walaupun KUD tidak bertujuan untuk mengejar keuntungan tetapi harus memperoleh keuntungan untuk berkembang di masa yang akan datang. Bertolak dari alasan di atas, maka penelitian ini dilakukan dengan tujuan untuk mengetahui: ada tidaknya hubungan kausal antara profit margin, investment turnover, dan equity multiplier sebagai variabel independen, dengan profitabilitas ekuitas sebagai variabel dependen dalam arah yang positif bagi kelompok KUD Mandiri dan KUD Calon Mandiri. Untuk mencapai tujuan penelitian ini, maka data selama tahun 1999 - 2002 untuk lima KUD Mandiri dan lima KUD Calon Mandiri dikumpulkan dari Dinas Koperasi dan UKM Kota Ambon, dianalisis secara sistematis dengan menggunakan regresi linier sebagai model penelitian. Hasil regresi menunjukkan bahwa ketiga variabel independen tersebut secara parsial maupun simultan berpengaruh signifikan terhadap profitabilitas ekuitas. Pada KUD Mandiri, dominasi pengaruh terletak pada variabel profit margin dan investment turnover sedangkan bagi KUD Calon Mandiri dominasi terletak pada investment turnover. Kata kunci: profit margin, investment turnover, equity multiplier, profitabilitas ekuitas.Downloads
Published
2005-04-25
How to Cite
Leunupun, P. (2005). PROFITABILITAS EKUITAS DAN BEBERAPA FAKTOR YANG MEMPENGARUHINYA (Studi pada Beberapa KUD di Kota Ambon). Jurnal Akuntansi Dan Keuangan, 5(2), pp. 133-149. https://doi.org/10.9744/jak.5.2.pp. 133-149
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