Analisis Tingkat Likuiditas dan Solvabilitas Serta Hubungannya Dengan Rentabilitas pada Puskopau Garuda Lanud Abd Saleh Malang

This research is a type of associative research titled "Liquidity and Solvency Analysis And The Relation To Profitability In Puskopau Garuda Lanud Abd Saleh Malang". The purpose of this study was to determine the condition of the cooperative in terms of level of liquidity, solvency and profitability as well as find out the relationship between them. The analysis showed that high liquidity ratio indicates an excess of current assets and this affects the profitability of the cooperative, while based on the correlation test found that the correlation between profitability with liquidity correlation figures for 0592 have meant a positive correlation of 59.2% and not significant at the 0.293 rate because it is larger than (0.05). The correlation between profitability and solvency have a number of -0.534 means that a negative correlation of 53.4% and not significant at the 0.354 because the number is greater than (0.05). To obtain the determinant coefficient of 0.805 means that earnings figures can be explained by liquidity and solvency of 80.5% and the remaining 19.5% is explained by other variables not examined in this study. As for non-parametric correlation only at the level of liquidity and profitability that have a significant relationship that is at the rate equal to 0.054 (0.05). The conclusion that can be drawn from this research is at the cooperative level of liquidity and solvency is not related to profitability. The implications of this research is Puskopau Garuda should further optimize the use of assets to maintain the cooperative condition remains stable and can improve profitability