PENGARUH AKTIFA LANCAR TERHADAP RETURN ON ASSET PADA KOPERASI GURU PADALARANG (KGP) DI PADALARANG

In a co-operation always require the asset especially circulating assets

which can be liquefied if required. This current assets relate to the cash,

receivable, saving which saved in bank. Management of current assets represent

one of important aspect in in financial management, because asset represent the

appliance to defray the company operational expected regain through company

earnings. ( Jumingan, 2006:66).

Intention of this research is to know growth of current assets at Koperasi

Guru Padalarang (KGP) period 2001-2006, growth of Return On Asset at

Koperasi Guru Padalarang (KGP) period 2001-2006, and influence of Current

Asset to Rentability (Return On Asset) at Koperasi Guru Padalarang (KGP)

period 2001-2006.

Method used in quantitave method, method withdrawal of sample use

purposive sampling, data collecting techniquetaken is library research and field

research,analized data byusing analysis Crrelationof Pearson (r), Regession,

Determination and test of t, in processdata program of SPSS 11,5 for windows.

Parsuant to result of research the obtained Current Assets to Rentability

(Return On Asset) there are relation which are negative, with regression : y =

7,004 - 0,764 , and r= -0,948 and then correlation equal 89,87% and the rest

equal to 10,13% inflenced by other factor. So that concluded that Current Assets

to Rentability (Return On Asset) at Koperasi Guru Padalarang (KGP).