Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan untuk Mengukur Kinerja Keuangan Koperasi Karyawan Manis Jaya PG. Rendeng Kudus

Sutrisno, - (2012) Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan untuk Mengukur Kinerja Keuangan Koperasi Karyawan Manis Jaya PG. Rendeng Kudus. Skripsi Sarjana thesis, Universitas Muria kudus.

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Abstrak

In general, financial ratios are used topredict the earning liquidity ratio, solvency ratio, provitability ratio and activity ratio. In this research, reseachers chose one or two of each financial ratio to represent financial ratios. liquidity ratios is represented by Current Ratio (CR), Quick Test Ratio (QTR) solvency ratio includes: Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), and profitability ratios include: Return on Asset (X5), and Return on Equity (X6) The research method used in this research by using multiple regression analysis with the dependent variable that is predicted income (Y) and 6 independent variables are Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset Ratio (X5), and Return on Equity Ratio (X6). The results of the regression analysis showed that of the six variables: Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset (X5), and Return on Equity (X6)of the test results obtained F F count = 6.474 with p value (sig SPSS) = 0.010 <0.05, so it can be concluded that Ho is rejected, which means there are simultaneous effects p value (sig SPSS) Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset (X5), and Return on Equity (X6) for significant earnings growth and regression analysis based on the results obtained by the R-Square of 0.673, which means that the contribution of Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset (X5), and Return on Equity (X6) in multiple effect on profit growth of 67.3%. Testing hypotheses between variables Current Ratio (X1), Quick Test Ratio (X2) solvency ratio includes: Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), and profitability ratios include: Return on Asset (X5), and Return on Equity (X6) the profit forecast Kopkar Manis Jaya PG. Rendeng it is evident from the value of F count for 6.474> F table is 3.26 (k; df = nk-1) or (4, 4) with a probability of 0.010. So the hypothesis is acceptable. Pada umumnya rasio keuangan yang digunakan untuk memprediksi laba yaitu rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktifitas. Dalam penelitian ini, peneliti memilih satu atau dua dari masing-masing rasio keuangan untuk mewakili rasio keuangan tersebut. Rasio likuiditas diwakili oleh current ratio dan quick test rasio (QTR), solvabilitas diwakili oleh total debt to equity ratio (DER) dan total debt to asset rasio (DAR), rasio profitabilitas diwakili oleh return on asset (ROA) dan return on equity (ROE). Metode penelitian yang digunakan dalam penelitian ini dengan menggunakan analisis regresi ganda dengan satu variable dependent yaitu prediksi laba (Y) dan 6 variabel independent yaitu Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset Ratio (X5), dan Return on Equity Ratio (X6). Hasil analisis regresi menunjukkan bahwa dari keenam variabel yaitu Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset Ratio (X5), dan Return on Equity Ratio (X6) dari hasil uji F diperoleh Fhitung = 6,474 dengan nilai p value (sig SPSS)=0,010 < 0,05,sehingga dapat disimpulkan bahwa Ho ditolak, yang berarti ada pengaruh secara simultan p value (sig SPSS) Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset Ratio (X5), dan Return on Equity Ratio (X6) terhadap Pertumbuhan laba yang signifikan dan berdasarkan hasil analisis regresi diperoleh R-Square sebesar 0,673 yang berarti bahwa kontribusi Current Ratio (X1), Quick Test Ratio (X2) , Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4), Return on Asset Ratio (X5), dan Return on Equity Ratio (X6) secara berganda berpengaruh terhadap pertumbuhan laba sebesar 67,31%. Pengujian hipotesis antara variabel Current Ratio (X1), Quick Test Ratio (X2) Rasio solvabilitas meliputi: Total Debt To Equity Ratio (X3), Total Debt To Asset Ratio (X4) dan rasio profitabilitas meliputi: Return on Asset Ratio (X5), Return on Equity Ratio (X6) terhadap prediksi laba Kopkar Manis Jaya PG. Rendeng Kudus hal ini dapat dibuktikan dari nilai Fhitung sebesar 6,474 > Ftabel sebesar 3,26 (k; df=n-k-1) atau (4;4) dengan probabilitas 0,010. Sehingga hipotesis yang diajukan dapat diterima

Tipe dokumen: Skripsi (Skripsi Sarjana)
Additional Information: Pembimbing I = Ashari, SE. M.Si, Akt. Pembimbing II = Nafi’ Inayati Zahro, SE, M.Si.
Subjects: Ilmu-ilmu Sosial > Teori Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: Users 2136 tidak ditemukan.
Tanggal Deposit: 14 Jan 2013 03:47
Last Modified: 14 Jan 2013 03:47
URI: http://eprints.umk.ac.id/id/eprint/738

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