Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Mas’ud, Imam; Srengga, Reva Maymi

doi:10.19184/jauj.v10i2.1255

Cited by 32 publications

(43 citation statements)

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“…Leverage merupakan rasio yang berfungsi untuk melihat kemampuan perusahaan menanggung beban hutang dalam rangka memenuhi aset (Hery, 2015). Tingginya tingkat leverage perusahaan menandakan risiko keuangan yang tinggi sehingga menyebabkan kesulitan keuangan karena perusahaan memiliki banyak hutang ke pihak luar (Mas'ud & Srengga, 2012).…”

Section: Pendahuluanunclassified

Pengaruh Kepemilikan Institusional, Intellectual Capital, Dan Leverage Terhadap Financial Distress

Purba¹

2019

JAF

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The purpose of this study is to determine the influence of institutional ownership (KI), intellectual capital (IC) and Leverage (DER) to financial distress (Springate) financial distress condition. Independent variables in this study are institutional ownership (KI), intellectual capital (IC) and Leverage (DER) and financial distress (Springate) partially or simultaneously. Population in this study is Manufacture companies’s sector listed on Indonesia Stock Exchange in 2014-2017. The sampling technique was using purposive sampling, obtained 128 sample data and use Panel data regression analysis using software Eviews 10. Random effect model was chosen after 3 regression panel test. Simultaneously, all the independet variables have significant effect to dependent variable (financial distress). Partially intellectual capital (IC) have negative significant effect with to financial distress. Leverage (DER) have positive significant effect to financial distress. But institutional ownership (KI) have no significant effect to financial distress. Keyword: Financial distress, Institutional Ownership, Intellectual Capital, Leverage

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Section: Pendahuluanunclassified

Pengaruh Kepemilikan Institusional, Intellectual Capital, Dan Leverage Terhadap Financial Distress

Purba¹

2019

JAF

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“…Penelitian yang dilakukan oleh Altman (1968) merupakan penelitian awal yang mengkaji pemanfaatan analisis rasio keuangan sebagai alat untuk memprediksi kebangkrutan perusahaan. Model Altman ini dikenal dengan Z-score yaitu score yang ditentukan dari hitungan standar kali nisbah-nisbah keuangan yang menunjukkan tingkat kemungkinan kebangkrutan perusahaan (Mas'ud dan Srengga, 2012).…”

Section: Pendahuluanunclassified

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

Carolina¹,

Marpaung²,

Pratama³

2018

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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.

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“…There are three kinds of ratios, namely: profit margin, return on total assets (ROA), and return on equity (ROE). In a study conducted by Yustika, Kirmizi, Silfi [19], [11], stated that the profitability ratio variable influenced in predicting financial distress.…”

Section: H1: the Effect Of The Liquidity Ratio On The Financial Distrmentioning

confidence: 99%

“…Information on financial statements must be converted so that the financial information presented will be more useful in making economic decisions. [11] Financial distress is a condition of a company experiencing financial difficulties. Other terms of financial distress are bankruptcy, inability to pay off debts, and default.…”

Section: Introductionmentioning

confidence: 99%

Liquidity Ratio Analysis, Profitability Ratio, Leverage Ratio, And Cash Flow Operations To Predict The Financial Distress In Manufacturing Companies Listed In Indonesia Stock Exchange (2015-2018)

Rahmawati¹,

Pandansari²,

Khasanah³

2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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This research was aimed to find out determine the effect of liquidity ratios, profitability ratios, leverage ratios, and operating cash flow in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange (2015-2018). Liquidity ratio, profitability ratio, leverage ratio, and operating cash flow as independent variables, while financial distress as independent variables The object used in manufacturing companies, the sample of 105 companies. Logistic regression analysis was used for the technique analysis of the data. The results showed that the ratio of liquidity and operating cash flow did not influence in predicting financial distress while the other two variables namely profitability ratios and leverage ratios had a very strong influence in predicting financial distress.

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Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Cited by 32 publications

References 0 publications

Pengaruh Kepemilikan Institusional, Intellectual Capital, Dan Leverage Terhadap Financial Distress

Pengaruh Kepemilikan Institusional, Intellectual Capital, Dan Leverage Terhadap Financial Distress

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

Liquidity Ratio Analysis, Profitability Ratio, Leverage Ratio, And Cash Flow Operations To Predict The Financial Distress In Manufacturing Companies Listed In Indonesia Stock Exchange (2015-2018)

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