Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

Main Authors: Carolina, Verani, Marpaung, Elyzabet Indrawati, Pratama, Derry
Format: Article PeerReviewed Book
Terbitan: , 2017
Subjects:
Online Access: http://repository.maranatha.edu/23836/1/Analisis%20Rasio%20Keuangan%20untuk%20Memprediksi%20Kondisi%20Financial%20Distress.pdf
http://repository.maranatha.edu/23836/
Daftar Isi:
  • This research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.