PENGARUH VARIABEL ASET LANCAR, DEBT TO TOTAL ASSETS, UMUR, DAN JUMLAH ANGGOTA TERHADAP RENTABILITAS EKONOMI DI KOPERASI SIMPAN PINJAM DAN KOPERASI KREDIT DI KECAMATAN BULELENG, KABUPATEN BULELENG: SEBUAH PEMODELAN EKONOMETRIKA

  • Putu Agus Ardiana
  • Luh Kartini Eka Sari

Abstract

This paper aims to investigate independent variables affecting profitabilityof cooperatives in Buleleng, Bali proxied by a ratio of earnings and total assetsthrough an econometric modeling. We initially identified 18 variables affectingthe ratio but we then dropped a number of independent variables insignificantlyaffecting the ratio. Conducting 15 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting profitability of cooperatives in Buleleng, Bali arecurrent assets, debt to total assets, age, and the number of member ofcooperatives.

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Author Biographies

Putu Agus Ardiana
Jurusan Akuntansi,Fakultas Ekonomi Universitas Udayana
Luh Kartini Eka Sari
Jurusan Akuntansi,Fakultas Ekonomi Universitas Udayana
How to Cite
AGUS ARDIANA, Putu; KARTINI EKA SARI, Luh. PENGARUH VARIABEL ASET LANCAR, DEBT TO TOTAL ASSETS, UMUR, DAN JUMLAH ANGGOTA TERHADAP RENTABILITAS EKONOMI DI KOPERASI SIMPAN PINJAM DAN KOPERASI KREDIT DI KECAMATAN BULELENG, KABUPATEN BULELENG: SEBUAH PEMODELAN EKONOMETRIKA. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 5, n. 2, july 2010. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2626>. Date accessed: 19 oct. 2021.
Section
Articles

Keywords

Cooperatives, Profitability, Current Assets, Debt to Total Assets, Age, and The Number of Members of Cooperatives