Pengaruh Perputaran Modal Kerja dan Pertumbuhan Koperasi pada Profitabilitas dengan Non Performing Loan Sebagai Moderasi

Abstrak

Cooperative is a business entity based on the principle of kinship whose members consist of individuals or legal entities with the aim to welfare its members. Cooperatives open the gates of Small and Medium Enterprises, creating an independent community, driving the economy to create new jobs. The research was conducted on Savings and Loans Cooperative in North Denpasar Sub-Province of 2013-2015. The sample of this research is financial report of each existing savings and loan cooperative in North Denpasar Sub-district which amounts to 12 cooperatives in 2013-2015 selected by nonprobability sampling method with purposive sampling technique. Testing data is done by using Moderated Regression Analysis, the result shows that the velocity of working capital and growth of cooperatives have a significant positive effect on profitability. This study also found that Non Performing Loan is able to moderate the effect of working capital turnover and cooperative growth on profitability.