Pengaruh Jumlah Aktiva Tetap, Hutang Jangka Panjang, dan Modal terhadap Kinerja Keuangan LPD Pakraman Tajen, Kecamatan Penebel, Kabupaten Tabanan, Bali

NI KADEK ANISA DWI PURNANTARI; I NYOMAN GEDE USTRIYANA; A.A.A. WULANDIRA SAWITRI DJELANTIK

doi:10.24843/JAA.2022.v11.i02.p06

NI KADEK ANISA DWI PURNANTARI Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB. Sudirman Denpasar, 80232
I NYOMAN GEDE USTRIYANA Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB. Sudirman Denpasar, 80232
A.A.A. WULANDIRA SAWITRI DJELANTIK Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB. Sudirman Denpasar, 80232

DOI: https://doi.org/10.24843/JAA.2022.v11.i02.p06

Abstract

The Influence of Total Fixed Assets, Long-Term Debt, and Capital on The Financial Perfomance of LPD Pakraman Tajen, Penebel District, Tabanan Regency, Bali

The lack of capacity of village credit institutions (LPD) in utilizing all potential resources to improve operational activities will have an impact on the ability to earn income and its overall financial performance. Factors that support operational activities of an LPD include fixed assets, long-term debt, and capital. This study aims to examine the effect of fixed assets, long-term debt, and capital on financial performance. This research was conducted at LPD Pakraman Tajen, and the data was obtained through field research which was then analyzed using descriptive methods and multiple linear regression. This study shows that the total fixed assets, long-term debt, and capital significantly affect financial performance. The number of fixed assets, long-term debt, and capital partially have a signifivant effect on financial performance.

Downloads

Download data is not yet available.

References

Dendawijaya, Lukman. 2009. Manajemen Perbankan. Jakarta: Ghalia Indonesia
Fahmi, ilham. 2011. Analisis Laporan Keuangan. Bandung: Alfabeta
Firnady, Frans. 2007. Analisis Hubungan Modal Kerja Terhadap Profitabilitas Pada PT. Pola Indah Gas Medan. Fakultas Ekonomi Universitas Sumatera Utara. repository.usu.ac.id. Diakses pada tanggal 16 Agustus 2019
Ghozali, Imam. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.
Irmawati. 20018. Pengaruh Modal Kerja dan Risiko Kredit Terhadap Profitabilitas Pada PT. Bank Mandiri (Persero) Tbk. Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar. repositori.uin-alauddin.ac.id. Diakses pada tanggal 13 Agustus 2019
Maulana, Zefri & Ayang Fhoma Safa. 2017. Pengaruh Hutang Jangka Pendek Dan Hutang Jangka Panjang Terhadap Profitabilitas pada Bank Mandiri Tbk. Fakultas Ekonomi Universitas Samudra, Langsa Aceh. https://ejurnalunsam.id. Diakses pada tanggal 15 Juli 2019
Munawir, S. 2004. Analisa Laporan Keuangan. Yogyakarta: Liberty
Sepriana, Betdrit. 2017. Pengaruh Modal Kerja Terhadap Rentabilitas Pada Bank Rakyat Indonesia Syariah (BRI Syariah) Tahun 2012-2015. UIN Raden Fatah Palembang. Palembang. repository.radenfatah.ac.id. Diakses pada tanggal 1 Februari 2021
Siswati, Susi. 2015. Revaluasi Aset Tetap Berdasar Aspek Akuntansi PSAK 16 (Revisi 2011) Dan Aspek Perpajakan. Fakultas Ekonomi Unversitas Kristen Immanuel Yogyakarta. e-jurnal.ukrimuniversity.ac.id. Diakses pada tanggal 15 Agustus 2019
Sugiyono. 2011. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Afabeta
Suhayati, Ely. 2009. Akuntansi Keuangan. Edisi Pertama. Penerbit Graha Ilmu, Yogyakarta.