This study aims to determine the effect of interest rates on the financial performance KPRI Mekkar 2008 until 2012 . With a simple linear regression analysis , correlation and simple t-test can be seen that the loan interest rates negatively affect the surplus at KPRI Mekkar . The analysis showed a very strong correlation between interest rates with surplus negative correlation indicates that the relationship between interest rates and inversely surplus . Coefficient of – 1.167 million which means that each additional variable interest rate at the level of the SHU on KPRI Mekkar Highways Kutoarjo will decrease by 1.167 million .

The coefficient of determination of 97.4 % can be explained that the variable interest rate of 2.6 % while the rest come from other factors , for example : turnover of working capital , cash management, accounts receivable turnover , and others . While ttable 2,776 10,649 tcount . So ttable value of t is greater than ( -2.776 > -10 649 ) or a significant value of 0.002 ( P < 0.005 ) so that the variable interest rate affects the Difference Results of Operations surplus at KPRI Mekkar Kutoarjo Highways . This means that the hypothesis that there is a significant relationship between the variable interest rate on the surplus at KPRI Mekkar Kutoarjo acceptable .


Keywords : interest rates, surplus , financial performance.