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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Betris, Novitasari (2014) ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research to determine the effect and explain financial ratios that affect financial distress condition of a firm, some financial ratios of five ratios are current ratio, return on asset, inventory turn over, sales growth, and debt to equity ratio as dependent variable or indicator variable in predicting financial distress condition of coal mining companies listed on the Indonesian Stock Exchange from 2010-2012. Sampling technique in this researchis using purposive sampling and then of the criteria tahat have been determined there are 19 companies sampled in this research, with category 0 for healthy companies (not ini financial distress condition) and category 1 for unhealthy companies (in financial distress condition) using DER ratio >1 as an indicator of companies experiencing financial distress condition. The result of the research by using logistic regression showed that financial ratios have a significant effect in predicting financial distress (significance value (sig < value of alpha (0,05)) is the current ratio is significantly influence the financial distress with the value of 0,000 and inventory turn over ratio is significantky influence the financial distress with the value os 0,008. Sales growth ratio does not significantly influence financial distress condition ith thye value 0,947 and also return asset ratio had no significant effect in predicting financial distress with the value 0,162. Keyword : current ratio, return on asset, inventory turn over, sales growth, debt to equity ratio, financial distress

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 06 Jan 2015 06:47
Last Modified: 06 Jan 2015 06:47
URI : http://eprints.umm.ac.id/id/eprint/14420

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