analisis financial distress pada sektor pertambangan (studi kasus pada perusahaan yang terdaftar di bursa efek indonesia periode 2011-2015)
| Main Author: | Sri Hartati an Nasution |
|---|---|
| Other Authors: | Indoyama Nasaruddin |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
|
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/38749 |
Daftar Isi:
- The goal of this research is to see whether the financial ratios can predict the financial distress condition in the mining sector listed in Indonesia Stock Exchange in 2011-2015. Financial ratios used are the current ratio, debt ratio, total asset turnover, net profit margin and return on assets. Sampling method that used in this study is purposive sampling covering the mining sector experiencing financial distress (1) and non-financial distress (0). This study uses data of annual financial reports, as many as 6 sample of companies experiencing financial distress and a sample of 10 companies that non-financial distress (healthy). The analysis model used is the logistic regression analysis. Independent Sample T-test and Mann Whitney test was used to analyze whether there are significant differences between the financial ratios of companies experiencing financial distress and non-financial distress. The results of this research is to show that significant variables to predict financial distress condition are Net Income/Sales, Net Income/Total Assets and Current Assets/Current Liabilities. This research also indicates that the financial ratio has a good classification power in predicting the condition of mining companies with the 83,3% in total prediction.