PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN EFISIENSI PENGENDALIAN BIAYA TERHADAP RENTABILITAS EKONOMI PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DI KOTA DAN KABUPATEN BOGOR TAHUN BUKU 2014-2015
Daftar Isi:
- Nurhayati Hilda Arista, 2018: The Influence of Cash Turnover, Account Receivable Turnover, and Efficiency of Cost Control to Economic Rentability to the Koperasi Pegawai Republik Indonesia (KPRI) in Kota and Kabupaten Bogor year book 2014-2015. This research aims to analyze the influence of cash turnover, account receivable turnover, and efficiency of cost control to economic rentability. The factors examined in this research is cash turnover, account receivable turnover, and efficiency of cost control as the independent variable, while economic rentability as the dependent variable. This research using secondary data of KPRI’s financial report from 2014-2015. The sample selected using purposive sampling method and acquired 10 KPRI that match the criteria. The data analytical technique in this research is multiple linear regression analysis at a significant of 5%. The result of this research showed that cash turnover and account receivable turnover didn’t have influence to economic rentability. Meanwhile, efficiency of cost control had negative influence to economic rentability. Key words: Cash turnover, account receivable turnover, efficiency of cost control, economic rentability