Performance Analysis of Saving and Credit Cooperatives "Case Study: KSP / KSU in Gowa Regency"

Abstract

The purpose of this study was to determine the performance of savings and loan cooperatives in Gowa Regency and the magnitude of the influence of the quality factors of productive assets, capital, profitability, and liquidity both partially and simultaneously on the performance of KSP/USP in Gowa Regency. This research uses quantitative research because the data used in this study are quantitative data. Research data which is secondary data concerning the quality of productive assets, capital, profitability and liquidity from 41 KSP/USP financial statements in Gowa Regency that have carried out consecutive RATs during 2008 through documentation data collection techniques. The data is analyzed using multiple linear regression and financial ratios. The results of the KSP/USP financial ratio analysis in Gowa Regency were quite healthy. While the results of multiple linear analysis of the factors of quality of productive assets, capital, profitability, and liquidity by simultaneous or partial test have a significant effect on cooperative performance. The effect of the four factors analyzed is very strong, which is in the range of coefficient values of 0.80 - 1.00, and the magnitude of the influence of these four factors on the performance of KSP / KSU in Gowa Regency is 99.80 percent.