PENGARUH TINGKAT PERPUTARAN KAS, LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO DAN BOPO TERHADAP PROFITABILITAS

  • Ni Putu Sri Sutami Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
  • Ni Made Sunarsih Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
  • I Gusti Ayu Asri Pramesti Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
Keywords: Cash turnover, capital adequacy ratio, loan to deposit ratio, BOPO, profitability

Abstract

Cooperatives in Badung Regency is a business entity that is very helpful in the development of the general public economy and micro small and medium entrepreneurs in Badung regency. The success of management in managing the assets owned by cooperatives to benefit can be seen from increasing the profitability ratio. This research aims to test and obtain empirical evidence regarding the influence of cash turnover, loan to deposit ratio, capital adequacy ratio, and BOPO to the profitability of cooperative lending in Badung Regency. The sample in this study was 37 savings and loan cooperatives. The determination of the sample in this study used a purposive sampling technique. The analysis technique used in this study is a multiple linear regression analysis.The results showed that the variable loan to deposit ratio and the capital adequacy ratio had a positive effect on profitability, the BOPO variable had a negative effect on profitability, the variable cash turnover did not affect profitability.

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Published
2019-12-20