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Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta

Luciana Spica Almilia · Kristijadi Kristijadi

147 citations0/0 files storedJurnal Akuntansi & Auditing Indonesia

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Financial Distress and Bankruptcy Prediction Financial Analysis and Corporate Governance Corporate Insolvency and Governance

Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier to obtain. The purpose of this research to examine financial ratios that affect financial distress condition of a firm. The sample of this research consist of 24 distress firms and 37 non-distress firms, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis is logistic regression. The result show that profit margin ratio (net income/net sales), financial leverage ratio (current liabilities/total assets), liquidity ratio (current assets/current liabilities) and growth (net income/total assets growth) is a significant variable to determine of financial distress firms.Keywords: financial distress, financial ratios, bankruptcy.

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2019Faktor-Faktor yang Mempengaruhi Financial Distress dengan Pendekatan Altman Z-Score pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 2014PREDIKSI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI INDONESIA 2014PENGARUH MEKANISME CORPORATE GOVERNANCE, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA FINANCIAL DISTRESS 2015Precision of the models of Altman, Springate, Zmijewski, and Grover for predicting the financial distress 2018Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)2018The Influence of Liquidity, Leverage and Profitability on Financial Distress of Listed Manufacturing Companies in Indonesia 2019Pengaruh Likuiditas, Leverage, Sales Growth dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2017 2019ANALISIS PREDIKSI KONDISI FINANCIAL DISTRESS MENGGUNAKAN RASIO LIKUIDITAS, PROFITABILITAS, FINANCIAL LEVERAGE DAN ARUS KAS

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