Korelasi Perspektif Standar Rasio Likuiditas, Solvabilitas Dan Rentabilitas Koperasi Terhadap Kinerja Keuangan Primer Koperasi Kartika Ardagusema Cimahi

Abstract

Primary Cooperative Kartika Ardagusema is one type of business entity engaged in the field of all-business
cooperatives whose scope is all civil servants. In this research, the object of research is the financial ratio
to the financial performance of cooperatives that is influenced by liquidity, solvency and profitability. The
hypothesis proposed in this study is liquidity, solvency and profitability partially and simultaneously which
has an influence on financial performance. The types and sources of data used in this study are primary
data that is data obtained through direct interviews with cooperatives and by distributing questionnaires
to cooperative members. Secondary data is data in the form of publications from cooperatives on
cooperative organizational structures and cooperative activities. In analyzing the data that has been
collected the author uses quantitative analysis methods by using the correlation analysis formula. From
these calculations using SPSS 20.00, the effect of each independent variable on the dependent variable is
obtained, as can be seen between the liquidity of the significance value of 0.028 <0.05, solvability 0.559
<0.05 and rentability 0.362 <0.05, which means there is a correlation significant.