PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN KOPERASI UNIT DESA (KUD) MAKARTI DESA SUNGAI KERANJI KECAMATAN SINGINGI KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this study was to determine the effect of liquidity ratios and solvency on financial performance. KUD Makarti Keranji river village Singingi subdistrict Kuantan regency Singingi 2015-2018. According to the method this type of research which aims to determine the relationship and influence between two or more variables. The type ot data used in this study is quantitative data by collecting data in the form of figures for the 2015-2018 financial statements. The data used in this study is secondary data from financial statement contained in the KUD Makarti period 2015-2018. To assets the financial performance of KUD Makarti the analysis used is analyzing financial statement is the analysis of liquidity ratios, and solvency. Based on the result of this study, the first test results prove that the liquidity ratio has a positive and significant effect on financial performance with an influence of 0,469 or 46,9%. And the second hypothesiss proves that the solvency ratio has a negative and significant effect on financial performance with an influence of 0,354 or 35,4s% of the Makarti village cooperative, Sungai Keranji village, Kuantan Singngi District, Kuantan Singingi Regency in the period 2015-2018.