2.1 Research Design and Sample
This paper utilized audited financial statements over a 7-year panel
data from 2008 to 2014 that were submitted by the cooperatives in one
region in the Philippines to the Cooperative Development Authority. The
original number of reports submitted was 5,287 and because of missing
data, 2,147 reports were removed from the study. There were 3,140
reports utilized as a sample data and majority of the reports were from
multi-purpose cooperatives. The raw information was processed and
organized to make curve estimation. The researcher generated the graph
through the use of Statistical Package for the Social Sciences (SPSS)
trial version which was analyzed and then different journals were used
to support the analysis derived in the study.