Determinants of agricultural cooperative performance using financial ratio

Zelhuda Shamsuddin; Abdul Ghafar Ismail; Md Faruk Abdullah

Determinants of agricultural cooperative performance using financial ratio

Journal

International Journal of Business and Technopreneurship (IJBT)

ISSN

2232-1543

Date Issued

2017-10

Author(s)

Zelhuda Shamsuddin

Universiti Sultan Zainal Abidin

Abdul Ghafar Ismail

Sultan Sharif Ali Islamic University

Md Faruk Abdullah

Universiti Sultan Zainal Abidin

Handle (URI)

https://ijbt.unimap.edu.my/

https://ijbt.unimap.edu.my/index.php/table-of-content-2017/volume-7-no-3-oct-2017

https://hdl.handle.net/20.500.14170/2286

Abstract

The main aim of this study is to examine the financial performance of agricultural cooperatives in Malaysia during the period of 2010-2014 using financial ratio (i.e. liquidity, leverage and asset efficiency). Based on the panel data model approach, the results of the study showed that liquidity, asset efficiency, dividend and cooperative size have significant relationship to financial performance of agricultural cooperatives. The outcome of this study would provide some insights to regulators, cooperative managements, and cooperative members towards designing and implementing future strategies to enhance cooperative performance.