Modeling The Influenced Factors of Remaining Operation Results Using Multiple Linear Regression
Abstract
The amount of Remaining Operation Results (ROR) obtained by Koperasi can reflect the health of
its financial management. Many economic factors can affect the ROR of Koperasi itself. This study
aims to determine the economic factors that significantly influence ROR based on a statistical model of
multiple linear regression. The novelty of this research provides new analytical results that compare the
most three influential factors based on previous research to show the factors significantly influencing
the ROR. The quantitative data used the five years financial statements of Koperasi Sawit Makmur in
2017-2021 consists of 20 data on liabilities, net worth, assets, and ROR of Koperasi Sawit Makmur. The
results show that asset variable as an excluded variable that does not affect the ROR of Koperasi with
R
2 = 0, 961. Liabilities and net worth variables can explain 96.1% of ROR, with 3.9% can be explained
by assets and other variables not included in the study. Liabilities have a negative and tangible effect,
and net worth has a positive and partially real influence on ROR. The factor with the most dominant
influence on ROR is net worth, with an influence percentage of 63,80%. The future research is expected
to provide an overview of net worth and asset determinants using related statistical methods.
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