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This study aims to analyze the relationship between a high turnover rate receivables and capital structure which tends to lower the level of profitability of the establishment of cooperatives. The results showed that by using multiple regression analysis that accounts receivable turnover rate and capital structure simultaneously influence the formation of cooperatives premises profitability levels sig F R = 0.000 with 0.726. Partially receivable turnover rate has a positive effect on the formation rate of profitability with coefficient β = 0.228 and capital structure has the inverse effect with β = -0.665. It means that if the co-added the accounts receivable turnover well it will proportionately increase the level of profitability, and the lower levels of the capital structure or the capital structure is higher than 125% more support the increase profitability level of cooperation.
Kata kunci: profitabilitas, perputaran piutang, struktur modal koperasi
