Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
| Main Author: | Siahaan, Leonardo |
|---|---|
| Other Authors: | Nasution, Fahmi Natigor |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/21380 |
Daftar Isi:
- The goal of this research is to show the correlation between financial ratios with the chance of financial distress condition of corporations listed on Indonesia Stock Exchange in 2008. Financial ratios that used are current ratio, debt to total asset ratio, gross profit margin, inventory turnover, and return on equity. Data that used in this research are financial statements that published at www.idx.co.id. The sampling method is purposive sampling. The samples are 62 corporations i.e 15 financial distress corporations, 33 gray area corporations, and 14 non financial distress corporations. The analysis model are Mann Whitney test and logistic regression. The result of the research indicates that financial ratios are significantly different between financial distress corporations and non financial distress corporations, between financial distress corporations and gray area corporations, and between non financial distress corporations and gray area corporations. The result of the research also indicates that financial ratios cannot be used in predicting financial distress condition on manufacture corporations listed on Indonesian Stock Exchange in 2008.
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