EFFECT OF OWN CAPITAL AND SHORT TERM DEBT ON REMAINING BUSINESS RESULTS IN YPL TECHNOLOGY VOCATIONAL SCHOOL COOPERATION LIRIK INDRAGIRI HULU DISTRICT

Abstract

This research was conducted at the SMK YPL Lirik cooperative, Indragiri Hulu district. The research

implementation lasted approximately 6 months. The purpose of this study was to determine the effect

of own capital and short-term debt on the remaining results of operations at the SMK YPL Lirik

cooperative, Indragiri Hulu district. The research was conducted using a quantitative method, namely

research that describes the effect of own capital and short-term debt on the remaining results of

operations at the YPL Lirik SMK cooperative in Indragiri Hulu district. By analyzing data using

multiple regression. From the results of the study with the regression equation Y = 1,405.194 +

0.003 X1 - 0.009 X2 a = a constant of 1,405.194, it means that the remaining operating results are

1,405.194 if X1 (own capital) and X2 (short-term debt) equals 0 (zero ). B1 = regression coefficient of

own capital of 0.003 indicates that each increase in own capital of one unit and other variables

(short-term debt) remains constant, there will be an increase in the remaining operating results of

0.003. b2 = short-term debt regression coefficient of 0.009 indicates that each increase in debt In the

short term, one unit and other variables (own capital) are fixed, there will be an increase in the

remaining operating results of 0.009. The correlation coefficient is known that R is 1.01, which means

it has a very low and unidirectional relationship. And then it is tested with a multiple determination

coefficient (R2). is 0.100. This shows that (X1) own capital and (X2) short-term debt together can

contribute to the variable (Y) the remaining operating results of 10%. And the remaining 90% is

contributed by other variables. Test the hypothesis at a significant rate a = 5% where F count (0.015)

< F table (9.55) then Ho is rejected Ha is accepted. This means that the variables of own capital and

short-term debt together do not have a significant effect on the remaining results of operations at the

SMK YPL Lirik Indragiri Hulu district. And a partial test is carried out where t count (0.016) < than t

table (2.776) then Ho is accepted and Ha tak, which means own capital does not have a significant

effect on the remaining operating results. And t count (-0.15) > than table (2.776) then Ho is accepted

and Ha is rejected, which means that short-term debt has a significant effect on the remaining

operating results.