PENGARUH EFISIENSI PENGENDALIAN BIAYA DAN TINGKAT PERPUTARAN MODAL KERJA TERHADAP RENTABILITAS

Abstract

The results of this study indicate that simultaneously or together - the variables of cost control efficiency and variables of working capital turnover have a significant effect on the profitability of cooperatives. While partially or individually the variable of cost control efficiency and variable working capital turnover level also have a significant effect on cooperative profitability. Evidenced in the significant value of variable cost control efficiency and working capital turnover variables partially at 0.009 and 0.007, this shows that the significant value of the t test of both variables <0.05, which means that H0 is rejected and Ha is accepted. Beta value or the magnitude of the effect on the dependent variable is 2.947 for the variable cost control efficiency and beta value of 3.209 for working capital turnover variables.The value of adjusted R2 shows that together the efficiency of cost control and working capital turnover has an effect on profitability of 97.1% while the remaining 2.9% is influenced by other variables not included in this study.

Keywords: Efficiency of Cost Control, Working Capital Turnover and Rentability