PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO ASSET RATIO (DAR) DAN CURRENT RATIO TERHADAP PERUBAHAN SISA HASIL USAHA KPRI KOTA MALANG TAHUN 2010

Abstract

Net income changing constitutes as percentage number of the increasing or decreasing in net income which possessed by a company from one period to the next period. According to the regulation, determined by the Indonesian minister of cooperation and small and medium enterprises 06/Per/M.KUKM/V/2006 which states the guideline in assessing the condition of saving and credit cooperation, in order to assess the productivity level in obtaining the net income changing can be calculated by employing financial ratios which are Debt to Equity Ratio, Debt to Asset Ratio dan Current Ratio.

The purposes of this study were to determine (1) the condition of Debt to Equity Ratio, Debt to Asset Ratio, Current Ratio of KPRI in Malang during 2010 (2) the significant influence of Debt to Equity Ratio, Debt to Asset Ratio and Current Ratio on net income changing in KPRI in Malang during 2010. Then, the population in this study was KPRI in Malang during 2010. 33 of 72 KPRIs were taken as a sample in this study, it based on the purposive sampling technique. The data were analyzed by employing multiple linear regression analysis.

The results of this study indicate that in 2010 the condition of each variable are as follows (1) Debt to Equity Ratio classified in the high category, (2) Debt to Asset Ratio is also in the high category, (3) Current Ratio classified in high category as well, (4) Net income changing in high category either.  The test result employing multiple linear regression analysis indicates that Debt to Equity Ratio, Debt to Asset Ratio and Current Ratio have negative and significant influence to the net income changing.

The suggestion can be given in this study were (1) For the KPRI located in Malang, should manage Debt to Equity Ratio, Debt to Asset Ratio and Current Ratio in order to obtain the increasing net income changing from time to time, (2) For the member of the KPRI, should improve their actively participation in order to increase the net income changing (3) For the next researchers are better to employ any other variables which are not include in this study so that the more optimal findings can be obtained.

Kata Kunci: Debt to Equity Ratio, Debt to Asset Ratio, Current Ratio dan changing of Net Income