ANALISIS RASIO KEUANGAN TERHADAP PEMBAGIAN SISA HASIL USAHA PADA KOPERASI KREDIT ANUGERAH BANDARJAYA LAMPUNG TENGAH

Abstract

Financial ratio is to be an analytical tool that have an important influence the progress and
success of a company in managing its finances. For the case of the research, the Anugerah Credit
Union Bandarjaya is the object to be researched by the author. In this research, the authors tooks the
research variable such us Liquidity, Solvability, and Rentability Ratio based on variable Remaining of
Business Results (SHU).
The purpose of the research is to find out the influence of Liquidity Ratio, Solvability Ratio, and
Rentability Ratio to the result of Remaining of Business Results (SHU). The author hopes that in the
next period the Anugerah Credit Union Bandarjaya can improve its efficiency and effectiveness in
financial performance. This is based on the year of the research period, there is a decrease in the
Remaining of Business Results (SHU).
The results of the research shows that the Liquidity Ratio (Current Ratio) has influenced
positively and significantly on the Remaining of Business Results (SHU), the Solvability Ratio (Debt to
Equity Ratio) has influenced positively and significantly on the Remaining of Business Results (SHU),
the Rentability Ratio (Return On Equity) has influenced positively and significantly on the Remaining of
Business Results (SHU). Simultaneously (together), Current Ratio (CR), Debt to Equity Ratio (DER),
and Return On Equity (ROE) has influenced positively and significantly on the Remaining of Business
Results (SHU) in Anugerah Credit Union Bandarjaya.