FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA KOPERASI KARYA WARGA KECAMATAN KEDIRI KABUPATEN TABANAN

Abstract

The purpose of this study is to examine the effect of credit risk, liquidity risk, operational risk, and capital adequacy on the profitability of Koperasi Karya Warga in Kediri District, Tabanan Regency. The independent variables in this study are Credit Risk (X₁), Liquidity Risk (X₂), Operational Risk (X₃), and Capital Adequacy (X₄), while the dependent variable is Profitability (Y). The data used in this study are secondary data sourced from the financial reports of Koperasi Karya Warga. The data analysis techniques employed include classical assumption tests, multiple coefficient of determination tests, multiple linear regression analysis, t-tests, and F-tests. The results indicate that credit risk has a negative and significant effect on profitability, liquidity risk has a positive and significant effect on profitability, operational risk has a negative and significant effect on profitability, and capital adequacy has a positive and significant effect on profitability. Simultaneously, credit risk, liquidity risk, operational risk, and capital adequacy have a significant and combined effect on the profitability of Koperasi Karya Warga. This study highlights the crucial role of managing credit risk, liquidity risk, operational risk, and ensuring sufficient capital in improving profitability. The study suggests that to enhance profitability, efforts should focus on reducing credit and operational risks while increasing liquidity and capital adequacy.