PENGARUH KREDIT DAGANG TERHADAP RETURN ON INVESTMENT (ROI) PADA KOPERASI KARYAWAN PEMERINTAH JAWA BARAT

The aim of the observation have been doing by the writers are to know how far is the development of trading credit at the coorperative of the goverment employers in West Java, to know how far in the development return on investment at the coorperative of the goverment employers in West Java, know how far the influence of trading credit to return on investment at the coorperative of the goverment employers in West Java.

The objectivitas of this observation is a trading credit as a variable independent (X) and return on investment as a variable dependent (Y) at the employers coorperative in the goverment of West Java. In this observation the writer is using the balance of data for loosing and profitable from 2001 up to 2006 in a year.This metod is using in observating for the metod deskriptif, have a relation ship with trading credit on return on investment.For analisis the data, the writer is using verikatif metod with the metod analisis in regresi linier, coofisien correlation, coofisien determination and a hipotesis test.

Based on the observation and accurating writer that the trading cooperative at the employers cooperate in the province in west java has a strong influence far return on investment.We can see the result in value with coofisien correlation r = 0,908 it means that the two variable is very strong. The value Kd = 82,5 % from the trading cooperative has an influence to return on investment with α = 5 % with test H0 with t countable 4,352 and t table 2,776 it means that the trading credit has an influence to return on investment significan because t count > t table is 4,352 > 2,776.

For to preventing when there is a defrences in returning from the result of saling that we don’t hope, cooperative must be in profitable for the relugation in having profitable more.