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Analisis Hubungan Profitabilitas Dengan Rentabilitas Pada Primer Koperasi Rindam V / Brawijaya Malang

Novitasari, Fatma (2007) Analisis Hubungan Profitabilitas Dengan Rentabilitas Pada Primer Koperasi Rindam V / Brawijaya Malang. Other thesis, University of Muhammadiyah Malang.


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This research is a case study in cooperative Rindam V / UB Malang with the title "Analysis of Relationship Profitability With Profitability In Primary cooperatives Rindam V / UB Malang". The purpose of this study was to analyze the profitability ratios and profitability and to investigate the correlation between them. The analytical tool used by the authors are financial ratios and trends. Analysis of the relationship among measured by calculating the correlation using SPSS. In this research, the authors take a hypothesis that profitability has a significant relationship with profitability. From the ratio analysis is conducted, profitability and profitability has developed berfluktuati from 2001 until 2005. Profitability in general has increased, especially in Operating Profit Margin. The value of the net profit margin which fluctuates quite good, which means the performance of cooperatives in generating net income is also good. It also can be seen from the graph trend fluctuated and tended to increase. Similarly to the economic profitability, but the ability of cooperatives in providing the benefits of using its own capital is less good. Results of correlation test that there is a strong and significant relationship between the two. The value of the correlation between the ratio of profitability with earnings ratio close to 1 with significance level below 0.05%. Based on the analysis conducted by the author proved that profitability has a positive and significant impact on profitability. Thus the hypothesis is proven. Based on these conclusions, the authors suggest that the cooperative should do an analysis tehadap profitability ratios and profitability as well as analysis of its growth rate. Cooperatives also need to make the effectiveness of revenue, cost efficiency and the increase of capital

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Zainul Afandi
Date Deposited: 27 Jun 2012 04:43
Last Modified: 27 Jun 2012 04:43

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