PENGARUH MODAL SENDIRI DAN ASET TERHADAP PEROLEHAN SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM SWASTIKA MATARAM

  • Wayan Wirastini Sekolah Tinggi Ilmu Ekonomi AMM Mataram
  • Baiq Desthania Prathama Sekolah Tinggi Ilmu Ekonomi AMM Mataram
  • Erviva Fariantin Sekolah Tinggi Ilmu Ekonomi AMM Mataram

Abstract

The purpose of this study is  to examine  the impact of equity and assets on net income. This research is a case study on KoperasiSimpanPinjam Swastika Mataram.  Equity (X1) and assets (X2) are used in this study as independent variables and net income (Y) as dependent variable. The type of this study is associative research using a quantitative approach. The associative research aims to determine the effect of equity and assets on net income partially, simultaneously and dominantly. The data were collected for 5 years (2013-2017) and were analyzed using multiple linear regression analysis (available on SPSS version 22 program) by performing partial (t) test and simultaneous (f) test. The results of this study show several findings. First, equity has a significant impact on net income partially, but assets does not. Second, equity and assets have a significant impact on net income simultaneously. Third, equity  has more dominant impact on net income than assets.

Published
Sep 30, 2018
How to Cite
WIRASTINI, Wayan; PRATHAMA, Baiq Desthania; FARIANTIN, Erviva. PENGARUH MODAL SENDIRI DAN ASET TERHADAP PEROLEHAN SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM SWASTIKA MATARAM. JURNAL KOMPETITIF : MEDIA INFORMASI EKONOMI PEMBANGUNAN, MANAJEMEN DAN AKUNTANSI, [S.l.], v. 4, n. 2, p. 182-195, sep. 2018. ISSN 2621-6620. Available at: <https://e-journal.unizar.ac.id/index.php/kompetitif/article/view/21>. Date accessed: 19 apr. 2024.
Section
Manajemen