Pengaruh Ukuran Koperasi, Profitabilitas, dan Pertumbuhan Terhadap Struktur Modal

Authors

  • Indra Winata Universitas Koperasi Indonesia
  • Yuanita Indriani Universitas Koperasi Indonesia
  • Rosti Setiawati Universitas Koperasi Indonesia

DOI:

https://doi.org/10.32670/coopetition.v16i1.5205

Keywords:

Cooperatives, Consumer Cooperatives, Cooperative Size, Profitability, Growth, Capital Structure, Compound Annual Growth Rate, CAGR

Abstract

The aim of this study is to analyze the influence of cooperative size, profitability, and growth on capital structure both simultaneously and partially in primary consumer cooperatives in regencies/cities in West Java Province that submit performance reports to the Ministry of Cooperatives and SMEs through the Cooperative Online Data System regularly for the period 2018-2022. The research method uses quantitative research, and path analysis through the SPSS 25.0 program. The sample population are491 primary consumer cooperatives in Regency/City in West Java Province that submit reports to the Ministry of Cooperatives and SME or the Office in charge of Cooperatives and SME through the Cooperative Online Data System managed by the Ministry of Cooperatives and SME. The results showed that the size of the cooperative has a significant influence on the capital structure of primary consumer cooperatives in the Regency/City in West Java Province with a negative direction, profitability has a significant influence on the capital structure of primary consumer cooperatives in the Regency/City in West Java Province with a negative direction, growth and profitability have a significant influence on the capital structure of primary consumer cooperatives in West Java Province. The results showed that the size of the cooperative has a significant influence on the capital structure of primary consumer cooperatives in the Regency/City in West Java Province with a negative direction, profitability has a significant influence on the capital structure of primary consumer cooperatives in the Regency/City in West Java Province with a negative direction, growth does not have a significant influence on the capital structure of primary consumer cooperatives in the Regency/City in West Java Province. Simultaneously, cooperative size, profitability and growth have a significant influence on capital structure with a weak and unidirectional (positive) relationship.

Downloads

Download data is not yet available.

References

Ace Hardware Corporation. (2023). Ace Hardware. https://myace.com/about-us/

Adi Tiya Kurniawan & Tri Widianto. (2020). Faktor - Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Food And Beverages. Jurnal Ilmu dan Riset Manajemen, Vol.7, 26–35. https://e-journal.stie-aub.ac.id/index.php/advance/ article/view/655

Arry Widodo & Rennyta Yusiana. (2021). Metodologi Penelitian - Penentuan Metode Dengan Pendekatan Partial Least Square - Structural Equation Modeling (PLS-SEM). PT. Refika Aditama

Atma Hayat, Hamdani, Iqlima Azhar, M Nur Yahya, Cut Delsie Hasrina, Yuli Ardiany, Yessi Rinanda, Nurlaila, Arfan Ikhsan, & Muhamad Yamin Noch. (2021). Manajemen Keuangan. Madenatera. http://repository.uinsu.ac.id/12546/2/Buku Manajemen Keuangan.pdf

Bareksa. (2022). Kamus Investasi Sri Kehati. 2022. https://www.bareksa.com/kamus/c/cagr

Bella Insani, Yohanes Indrayono, & Dessy Herlisnawati. (2019). Faktor-Faktor yang Mempengaruhi Struktur Modal Perusahaan Foods And Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015.

https://jom.unpak.ac.id/index.php/akuntansi/article/view/594/0

Defvi Lavinia Santoso & Anindhyta Budiarti. (2017). Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Food And Beverages. Jurnal Ilmu dan Riset Manajemen, 2–16. https://e-journal.stie-aub.ac.id/index.php/advance

Desak Ayu Sriary Bhegawati & Ni Putu Yuria Mendra. (2021). Beberapa Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Food And Beverages Yang Terdaftar di Bursa Efek Indonesia. KRISNA: Kumpulan Riset Akuntansi, 105–112. https://doi.org/10.22225/kr.13.1.2021.105-112

Dewa Ayu Intan Yoga Maha Dewi & Gede Mertha Sudiartha. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Aset Terhadap Struktur Modal dan Nilai Perusahaan. E-Jurnal Manajemen Unud, 2222–2252. https://ojs.unud.ac.id/index.php/Manajemen/article/download/28486/18237

Dini Novita Sari. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Struktur Aset Terhadap Struktur Modal. Jurnal Riset Mahasiswa Akuntansi, 23–31. https://doi.org/10.21067/jrma.v9i2.6079

Dong Geun Choimm, Heesang Lee, & Tae-kyung Sung. (2011). Research Profiling For “Standardization And Innovation.” Scientometrics, 259–278.

https://doi.org/10.1007/s11192-011-0344-7

Elok Ning Faikoh. (2021). Strategi Pengelolaan Modal Sendiri (Ekuitas) Pada Koperasi. UPTP Diskop UKM Jatim.

https://uptdiklatukm.diskopukm.jatimprov.go.id/2021/11/15/strategi-pengelolaan-modal-sendiri-ekuitas-pada-koperasi/

Ermaini, Ade Irma Suryani, Maheni Ika Sari, & Achmad Hasan Hafidz. (2021). Dasar-Dasar Manajemen Keuangan. Samudra Biru.

https://www.researchgate.net/publication/356251193_Dasar-Dasar_MANAJEMEN_KEUANGAN

Eugene F. Brigham & Joel F. Houston. (2009). Fundamentals Of Financial Management (12 ed.). South-Western Cengage Learning.

https://www.academia.edu/40650269/Fundamentals_of_Financial_ Management_12th_edition

Eugene F. Brigham & Phillip R. Daves. (2007). Intermediate Financial Management (9 ed.). Thomson/South-Western.

Firman Hidayat, Rahmat Mubjono, & Kuswanto. (2017). Pengaruh Permodalan dan Volume Usaha Terhadap Sisa Hasil Usaha Koperasi di Provinsi Jambi. Jurnal Program Ekonomi, Pendidikan Ilmu, Jurusan Sosial, Pengetahuan Jambi, Universitas. https://repository.unja.ac.id/id/eprint/1985

Fitriana Dwi Andarsari. (2016). Pengaruh Likuiditas, Ukuran Koperasi dan Profitabilitas Terhadap Struktur Modal Pada Koperasi Wanita di Kota Malang Tahun 2013-2014. http://repository.um.ac.id/31767/

Ganjar Nugraha. (2022). Manajemen Koperasi, Dari Definisi Hingga Prosesnya! Mekari Jurnal. https://www.jurnal.id/id/blog/manajemen-koperasi-definisi-proses-sbc/

Husaeri Priatna & Neng Lastri Yuliani. (2018). Pengaruh Perputaran Aktiva Tetap dan Perputaran Piutang Terhadap Profitabilitas. Jurnal Ilmiah Akuntansi, 1–26. https://ejournal.unibba.ac.id/index.php/akurat/article/download/37/35

I Made Sudana. (2009). Manajemen Keuangan Teori & Praktik 23. Airlangga University Press. https://www.google.co.id/books/edition/Manajemen_Keuangan_Teori_dan_Praktik/i-CkDwAAQBAJ?hl=id&gbpv=0

Kasih Purwantini. (2021). Akuntansi Koperasi. Yayasan Prima Agus Teknik.

https://digilib.stekom.ac.id/assets/dokumen/ebook/feb_421e6eab1f61267164a7f3e385950a44686c69a8_1642063457.pdf

Kasmir. (2021). Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada

M. Sangeetha & N. Sivathaasan. (2013). Factors Determining Capital Structure : A Case Study Of Listed Companies In Sri Lanka. Research Journal of Finance and Accounting, 236–247. https://core.ac.uk/download/pdf/234629518.pdf

Muhammad Ferdi, Muhammad Amri, & Mirzalina Zaenal. (2022). Literasi Dan Inklusi Keuangan Dalam Perekonomian Indonesia : Suatu Aplikasi Panel Data. Jurnal Ekonomika dan Dinamika Sosial, 51–70. https://journal.unhas.ac.id/index.php/jeds/article/view/22148

Nelson Vergas, António Cerqueira, & Elísio Brandão. (2015). The Determinants of the Capital Structure of Listed on Stock Market Nonfinancial Firms : Evidence for Portugal. https://wps.fep.up.pt/wps/wp555.pdf

Ni Luh Putu Pratiwi Lestari & Ni Ketut Purnawati. (2018). Analisis Pengaruh Kinerja Keuangan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman di BEI. E-Jurnal Manajemen Universitas Udayana, 3564. https://doi.org/10.24843/EJMUNUD.2018.v07.i07.p05

Noviana Pratiwi. (2016). Analisis Jalur Pada Pengaruh Fasilitas Kesehatan Terhadap Jumlah Penderita Diabetes Di Indonesia. November, 559–566. https://journal.akprind.ac.id/index.php/snast/article/download/1623/1306

Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah No. 9 Tahun 2020 Tentang Pengawasan Koperasi. (2020).

Peraturan Presiden RI No. 39 Tahun 2019 Tentang Satu Data Indonesia. (2019).

Petunjuk Teknis Deputi Bidang Perkoperasian No. 15 Tahun 2021 Tentang Pedoman Kertas Kerja Pemeriksaan Kesehatan Koperasi. (2021).

Rahmiati, Abel Tasman, & Yulira Melda. (2015). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013. Proceeding Seminar Nasional Ekonomi Manajemen dan Akuntansi (SNEMA) FE Universitas Padang, 325–333. http://fe.unp.ac.id/sites/default/files/unggahan/24. Rahmiati, Abel Tasman, Yulira Melda (hal 325-333)_0.pdf

Ramudi Ariffin. (2013). Koperasi Sebagai Perusahaan. Sumedang: IKOPIN Press

Reza Nurul Ichsan, Sarman Sinaga, & Lukman Nasution. (2021). Ekonomi Koperasi dan UMKM. CV. Sentosa Deli Mandiri. https://lppm.upmi.ac.id/wp-content/uploads/2022/01/buku-ekonomi-koperasi-dan-UMKM-dikompresi.pdf

Richard Akingunola & Oluwatosin Oyetayo. (2014). Determinant Of Financial Structure Decision In Small And Medium Enterprises : A Pilot Study Of Selected Registered Companies In Nigeria. January. https://doi.org/10.9790/5933-03110108

Sandu Siyoto & M. Ali Sodik. (2015). Dasar Metodologi Penelitian. Literasi Media Publishing. https://www.ptonline.com/articles/how-to-get-better-mfi-results

Sri Hermuningsih. (2012). Pengaruh Profitabilitas, Size Terhadap Nilai Perusahaan Dengan Sruktur Modal Sebagai Variabel Intervening. Jurnal Siasat Bisnis, 232–242. https://doi.org/10.20885/jsb.vol16.iss2.art8

Sulistyawati Dyah Apriliani. (2017). Pengaruh Rasio-Rasio Keuangan Terhadap Struktur Modal Koperasi Susu (Studi Empiris Pada Koperasi Susu Global Menurut International Co-operative Alliance). http://etd.repository.ugm.ac.id/penelitian/detail/117005

Yanmin Qian, Yao Tian, & Tony S. Wirjanto. (2009). Do Chinese Publicly Listed Companies Adjust Their Capital Structure Toward A Target Level ? China Economic Review, 662–676. https://doi.org/10.1016/j.chieco.2009.06.001

Yenni Kurniawati. (2012). Analisis Sebab-Akibat (Causal) Antara Variabel Eksogen Dan Endogen Pada Path Analysis. http://repository.unp.ac.id/1364/

Downloads

Published

2025-03-01

How to Cite

Winata, I., Indriani, Y. ., & Setiawati, R. (2025). Pengaruh Ukuran Koperasi, Profitabilitas, dan Pertumbuhan Terhadap Struktur Modal. Coopetition : Jurnal Ilmiah Manajemen, 16(1), 59–86. https://doi.org/10.32670/coopetition.v16i1.5205