PENGARUH BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN CURRENT RATIO SERTA TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PADA KOPERASI PEGAWAI NEGERI DI KABUPATEN BULELENG

Abstract

Penelitian ini bertujuan untuk menguji pengaruh biaya operasional pendapatan operasional, current ratio, dan total asset turnover terhadap profitabilitas. Subjek penelitian ini adalah Koperasi Pegawai Negeri di kabupaten Buleleng dan objek dalam penelitian ini adalah biaya operasional pendapatan operasional, current ratio, total asset turnover dan profitabilitas. Teknik pengambilan sampel yang digunakan adalah purposive sampling sebanyak 14 koperasi. Data dikumpulkan dengan pencatatan dokumen dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) biaya operasional pendapatan operasional, current ratio, dan total asset turnover berpengaruh signifikan terhadap profitabilitas dengan sumbangan pengaruh sebesar 76,5%, (2) biaya operasional pendapatan operasional berpengaruh negatif dan signifikan terhadap profitabilitas dengan sumbangan pengaruh sebesar 43,2%, (3) current ratio berpengaruh positif namun tidak signifikan terhadap profitabilitas dengan sumbangan pengaruh sebesar 4,3%, (4) total asset turnover berpengaruh positif dan signifikan terhadap profitabilitas dengan sumbangan pengaruh sebesar 50,6%.
Kata Kunci : biaya operasional pendapatan operasional, current ratio, total asset turnover, profitabilitas.

This study aimed to examine the effect of operational cost operating income, current ratio, and total asset turnover on profitability. The subject of this study was the Civil Servants Cooperative in Buleleng Regency and the objects of this study were operational cost operating income, current ratio, total asset turnover and profitability. The sampling technique used was purposive sampling as many as 14 cooperatives. The data was collected by recording documents and it’s analyzed by multiple linear regression analysis. The results showed that: (1) operational cost operating income, current ratio, and total asset turnover had a significant effect on profitability with a contribution of influence of 76,5%, (2) operational cost operating income had a negative and significant effect on profitability with a contribution of influence of 43,2%, (3) current ratio has a positive but not significant effect on profitability with a contribution of influence of 4,3%, (4) total asset turnover has a positive and significant effect on profitability with a contribution of influence of 50,6%.
keyword : operational cost operating income, current ratio, total asset turnover, profitability.