Profitabilitas Ekuitas Dan Beberapa Faktor Yang Mempengaruhinya (Studi Pada Beberapa Kud Di Kota Ambon)

Pieter Leunupun
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • November 2003 Indonesia

Abstract

The prime target of research is return on equity with base of think that equity was the most urgent thing for KUD in autonomy context, because even KUD not purpose to get profit is still need to develop it in the future. Leave from all reason above, this research is perform intend to know : is there any causal relation or not between profit margin, investment turnover, and equity multiplier as independent variable, with return on equity as dependent variable on positive direction for KUD autonomy and autonomy candidate. To get a succesful research, we use the data during 1999 - 2002 of five autonomy and candidate KUD from Cooperation and UKM Department in Ambon, with sistematic analysis using linier regression as research model. Result of regresion shows that the three independent variable as a partial or simultant influence on return on equity. And for autonomy KUD, dominate influence stay at the variable of profit margin and investment turnover, where as KUD autonomy candidate is dominate stay on investment turnover.

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Journal

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra menerbitkan artikel bidang akuntansi dan ... see more