Pengaruh Perputaran Kas, Kecukupan Modal Dan Pertumbuhan Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD)

  • Ida Bagus Gede Pradnyana Universitas Hindu Indonesia
  • Ni Putu Ayu Kusumawati Universitas Hindu Indonesia
  • Ni Wayan Alit Erlinawati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v4i2.3160
Keywords: Cash Turnover, Capital Adequacy, Credit Growth, Profitability

Abstract

The amount of profit received by an LPD is very dependent on the ability of the management
to manage various assets and debts owned. This research will focus on the factors that affect
the level of profitability of LPDs such as cash balances, capital adequacy, and credit growth.
In this study, LPDs in Payangan District were chosen to be the research location with a
population of 48 LPDs in Payangan District. The sample of this study consisted of 96
financial statements from 32 LPDs that were declared active during the 2018-2020 period.
This study uses multiple linear regression analysis techniques with results showing that the
profitability of LPDs in Payangan District can be increased if the LPD cash turnover is
getting better, capital adequacy is stable, and credit turnover is good.

Published
2023-04-27
How to Cite
Pradnyana, I. B., Ayu Kusumawati, N. P., & Alit Erlinawati, N. W. (2023). Pengaruh Perputaran Kas, Kecukupan Modal Dan Pertumbuhan Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD). Hita Akuntansi Dan Keuangan, 4(2), 177-186. https://doi.org/10.32795/hak.v4i2.3160
Issue
Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Section
Articles