PENGARUH PERKEMBANGAN HUTANG JANGKA PENDEK TERHADAP PERKEMBANGAN TINGKAT LIKUIDTAS PADA KOPEGTEL KANTOR DIVRE III BANDUNG

Short term debt is an flexible instrument that simplify koperasi to fulfill

incertainly it’s needs. It mean fund resources except it’s own capital can from

short term debt that can be used to develop koperasi, fulfill member’s need or an

The purpose of this research are to find out the growth of short term debt,

the growth liquidity levels in Kopegtel Office of Divre III Bandung, and the

relationship between the growth of short term debt and the growth of liquidity

levels in Kopegtel office of Divre III Bandung.

In data analysis, writer apply correlation and regression statistical

analysis for knowing how the relation of variable X and variable Y, the side to

know how big variable Y influenced by variable X done by determination test (

Kd), here in after for testing hypothesis, writer do test" t" that is to see level of

significancy both variable by using level of mistake = 0,05.

Based on statistical analysis by using SPSS 12 for windows hence known

by is correlation between variables X with variables Y that is equal- 0,976, mean

happened negative correlation with the meaning if short term debt increase will

cause level of decline liquidity and conversely. While assessing the coefficient of

determination equal to 95,3% contain understanding that growth of short term

debt influence growth of level of liquidity at Kopegtel Office Of Divre III

Bandung equal to 95,3%, rest of 4,7% influenced by other factors which be not