文章基本信息

标题：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
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作者：Putu Agus Ardiana ; Putu Agus Ardiana ; Luh Kartini Eka Sari 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2010
卷号：5
期号：2
页码：1-29
语种：Indonesian
出版社：Universitas Udayana
摘要：This paper aims to investigate independent variables affecting profitability of cooperatives in Buleleng, Bali proxied by a ratio of earnings and total assets through an econometric modeling. We initially identified 18 variables affecting the ratio but we then dropped a number of independent variables insignificantly affecting the ratio. Conducting 15 modelling, the last econometric model is a BLUE (Best Linear Unbiased Estimators) model implying that the model has no classical assumptions problems at all. The BLUE model suggests that independent variables affecting profitability of cooperatives in Buleleng, Bali are current assets, debt to total assets, age, and the number of member of cooperatives.
关键词：Cooperatives; Profitability; Current Assets; Debt to Total Assets; Age; and The Number of Members of Cooperatives