[ABSTRAK
Tesis ini merupakan penelitian tentang faktor-faktor yang mempengaruhikinerja keuangan koperasi simpan pinjam primer nasional selama periode 2010-2014. Dengan metode purposive sampling, didapatkan sampel dalam penelitianini sebesar 36 selama periode 5 (lima) tahun 2010-2014 (n = 180). Instrumentberupa data sekunder dan laporan keuangan yang telah diaudit selama periodepengamatan. Dengan menggunakan teknik Weighted Generalized Least Square(GLS), hasil analisis menunjukan bahwa 91,04% (p = 0.000) kinerja keuangankoperasi simpan pinjam yang diukur menggunakan Return on Asset (ROA) dapatdiprediksi menggunakan faktor-faktor yang menjadi variabel dalam penelitian,sedangkan untuk kinerja yang dukur menggunakan Return on Equity (ROE) dapatdijelaskan sebesar 68,32% (p = 0.000). Berdasarkan hasil uji-t, penelitian ini dapatmembuktikan bahwa aspek Permodalan, Kualitas Aktiva Produktif, Kemandiriandan Pertumbuhan, dan Jatidiri Koperasi, memiliki pengaruh terhadap kinerjaKoperasi Simpan Pinjam. Sedangkan aspek Manajemen Efisiensi dan Likuiditastidak ditemukan adanya pengaruh yang signifikan.

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ABSTRACT
This thesis is a research about the factors that affect the financial performance ofprimary credit unions nationwide during the period 2010-2014. With purposivesampling method, the sample obtained in this study amounted to 36 over a periodof five (5) years 2010-2014 (n = 180). Instrument in the form of secondary dataand audited financial statements during the period of observation. By usingtechniques Weighted Generalized Least Square (GLS), the results of the analysisshowed that 91.04% (p = 0.000) the financial performance of savings and creditcooperatives are measured using the Return on Assets (ROA) can be predictedusing the factors that become variables in the study, whereas for dukurperformance using Return on Equity (ROE) can be explained by 68.32% (p =0.000). Based on t-test results, this study can prove that aspects of the Capital,Assets Quality, Independence and Growth, and the Cooperative Identity, has aninfluence on the performance of Credit Unions. While aspects of Efficiency andLiquidity Management did not reveal any significant effect;This thesis is a research about the factors that affect the financial performance ofprimary credit unions nationwide during the period 2010-2014. With purposivesampling method, the sample obtained in this study amounted to 36 over a periodof five (5) years 2010-2014 (n = 180). Instrument in the form of secondary dataand audited financial statements during the period of observation. By usingtechniques Weighted Generalized Least Square (GLS), the results of the analysisshowed that 91.04% (p = 0.000) the financial performance of savings and creditcooperatives are measured using the Return on Assets (ROA) can be predictedusing the factors that become variables in the study, whereas for dukurperformance using Return on Equity (ROE) can be explained by 68.32% (p =0.000). Based on t-test results, this study can prove that aspects of the Capital,Assets Quality, Independence and Growth, and the Cooperative Identity, has aninfluence on the performance of Credit Unions. While aspects of Efficiency andLiquidity Management did not reveal any significant effect, This thesis is a research about the factors that affect the financial performance ofprimary credit unions nationwide during the period 2010-2014. With purposivesampling method, the sample obtained in this study amounted to 36 over a periodof five (5) years 2010-2014 (n = 180). Instrument in the form of secondary dataand audited financial statements during the period of observation. By usingtechniques Weighted Generalized Least Square (GLS), the results of the analysisshowed that 91.04% (p = 0.000) the financial performance of savings and creditcooperatives are measured using the Return on Assets (ROA) can be predictedusing the factors that become variables in the study, whereas for dukurperformance using Return on Equity (ROE) can be explained by 68.32% (p =0.000). Based on t-test results, this study can prove that aspects of the Capital,Assets Quality, Independence and Growth, and the Cooperative Identity, has aninfluence on the performance of Credit Unions. While aspects of Efficiency andLiquidity Management did not reveal any significant effect]