Özet:

This study aims: 1) to determine the factors that influence the Remaining Operating Results (SHU) on Primkop Kartika KBA Puskop Line, 2) to Analyze the Effect of Current Ratio, Cooperative Size, Debt To Equity Ratio And Number of Members Against Return On Assets in Primkop Kartika KBA Puskop Line ranks 3) to test and analyze variables that have a significant influence between Current Ratio, Cooperative Size, Debt To Equity Ratio and Number of Members in Primkop Kartika KBA Puskop Line ranks.  The data taken in this study are data from Primkop Kartika financial reports in the KBA Puskop Board of the 2015-2018 period. The method used is the time series method. For the formulation of the problem, objectives and research hypotheses, the analysis used is the model specification test, multiple linear regression analysis, t-test, and F test. The results showed that 1) the factors that influence Return on Assets in Primkop Kartika KBA Puskop Board of Staff are Cooperative Size and Number of Members, 2) Current Ratio, Cooperative Size, Debt To Equity Ratio And Number of Members influential together to increase SHU Primkop Kartika KBA Puskop Line ranks, and 3) among Current Ratio, Cooperative Size, Debt To Equity Ratio and Number of Members that have a significant influence on increasing SHU Primkop Kartika KBA Puskop Line ranks are Cooperative Size and Number of Members.

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