ประสิทธิภาพการดำเนินงานของสหกรณ์อิสลามในเครือข่ายสหกรณ์อิสลามแห่งประเทศไทย

Abstract

This research was a quantitative research on the performance of Islamic co-operative in Thailand Islamic co-operative network during the period 2012-2016 and covered 15 co-operatives as a sample (75 samples). The study aimed to find out factors affecting the performance of Islamic co-operative in Thailand Islamic co-operative network based on the annual report of each co-operative. Independent variables consist of Capital structure factors include current Ratio (CR) and leverage ratio (LR), and operational factors include member quantity (Mem_Q), member saving (MEM_SAV), loan profit per asset (LPA), liquidity (LIQ), allowance for doubtful accounts (ADA), member saving per asset (SAV/A) and loan per member (LOAN/M). The performance-based variables include Return on Assets (ROA), Return on Equity (ROE) and Return on Capital Employed (ROCE). The study found that the current ratio (CR), leverage ratio (LR), member saving (MEM_SAV), loan profit per asset (LPA), liquidity (LIQ) and member saving per asset (SAV/A) had a significant positive effect on the performance while member quantity (MEM_Q), allowance for doubtful accounts (ADA) and loan per member (LOAN/M) having significant negative effect on the performance.