PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN CUSTOMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.54367/jmb.v15i1.100Keywords:
Financial Distress, ent Ratio, Debt To Assets Ratio, (ROA), Earnings Per ShareAbstract
This study aims to identify and analyze the influence of Current Ratio, Debt To Assets Ratio, Return on Assets, and Earning Per Share partially or simultaneously to the prediction of financial distress on customer goods companies listed in Indonesia Stock Exchange.The population in this study is a company customer goods listed in Indonesia Stock Exchange in 2010-2012. Of the 36 listed companies, 32 companies selected samples using purposive sampling method. The data used in this research is secondary data, to gather the information needed from www.idx.co.id and Indonesian Capital Market Directory (ICMD). This study analyzed using logistic regression analysis. The conclusion that can be drawn from this study is that the Current Ratio, Debt To Assets Ratio, Return on Assets, and earning per share has an influence on the prediction of financial distress. While only partially Debt To Assets Ratio which has a significant influence on the prediction of financial distress while the three other independentvariables have no effect on financial distress prediction.Warning: Invalid argument supplied for foreach() in /opt/lampp/htdocs/ojs/plugins/generic/usageStats/UsageStatsPlugin.inc.php on line 788
Downloads
References
Altman, Edward I. 1968. Financial Ratios: Discriminan Analysis and The Prediction of Coporate Bankruptcy: Journal of Finance Edition 123 September.
Atika dkk. 2012. Pengaruh Beberapa Rasio Keuangan Terhadap Prediksi Kondisi Financial Distress. Studi kasus pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2008-2011.
Brigham, Eugene F and Louis C. Gapenski. 1997. Financial Management–Theory and Practice. The Dryden Press. Eight Edition. p. 1034-1067.
Darmadji, Tjipto dan Fakhruddin, Hendry M. 2001. Pasar Modal di Indonesia. Jakarta : Salemba Empat
Darsono dan Azhari. 2004. Pedoman Praktis Memahami Laporan Keuangan, Yogyakarta : Penerbit Andi.
Davila, Antonio. 1996. Preparing and Using the Statement of Cash Flows. Boston: Harvard Business School Publishing.
Eriyanto, Alif Yulian. 2010. Faktor Yang Mempengaruhi Underpricing IPO Pada Perusahaan Keuangan dan Non Keuangan. Tugas Akhir, Jurusan Ekonomi. Universitas Airlangga Surabaya.
Fahmi, Irham. 2011. Analisis Laporan Keuangan. Lampulo : Alfabeta.
Fakhrurozie. 2007. Analisis Pengaruh Kebangkrutan Bank dengan Metode Altman Z-score terhadap Harga Saham Perusahaan Perbankan di Bursa Efek Jakarta. Semarang : UNNES
FASB. 1978. Statement of Financial Accounting Concepts No. 1. Objectives of Financial Reporting by Business Enterprises.
Gibson, James L. 1996. Organisasi: Perilaku, Struktur dan Proses. Jakarta : Bina Rupa Aksara
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan program SPSS, Badan Penerbit Universitas Diponegoro Semarang.
Hall, M. C. dan Elliott, K. M. 1993. Expectations and performance from whose perspective: A note on measuring service quality. Journal of Professional Service Marketing, 8(2): 27-32.
Ikatan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan Edisi 2007. Jakarta : Salemba Empat.
James C, Van horne & Jhon M. Wachowicz, JR. 2005. Fundamental of Financial
Management/Prinsip-prinsip Manajemen Keuangan (Edisi Kedua belas).
Jakarta:Salemba Empat
Jogiyanto. 2004. Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman-Pengalaman. Universitas Gadjah Mada Yogyakarta.
Kasmir. 2012. Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada.
Kuncoro, Mudrajad. 2003. Metode Riset untuk Bisnis dan Ekonomi. Jakarta : Erlangga
Munawir,S. 2007. Analisa Laporan Keuangan. Yogyakarta : Liberty.
Platt, Harlan D. dan Marjorie B. Platt. 2002. Predicting Corporate Financial Distress: Reflections on Choice-based Sample Bias, Journal of Economics and Finance, Illinois.
Prihadi, Toto. 2009. Investigasi Laporan Keuangan & Analisis Rasio Keuangan. Jakarta : PPM.
Riyanto, Bambang. 2001. Dasar-Dasar Pembelanjaan Perusahaan, Edisi Keempat, Cetakan Ketujuh, Yogyakarta : BPFE.
Saleh, Amir dan Sudiyatno, Bambang. 2013. Rasio Keuangan Untuk Memprediksi Probabilitas Kebangkrutan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Dinamika Akuntansi, Keuangan dan Perbankan. p. 82-91
Sawir, Agnes. 2003. Analisis Kinerja Keuangan Dan Perencanaan Keuangan Perusahaan. Jakarta: PT Gramedia Pustaka Utama.
Supardi dan Sri Mastuti. 2003. Validitas Penggunaan Z-Score Altman Untuk
Menilai Kebangkrutan Pada Perusahaan Perbankan Go Publik di Bursa
Efek Jakarta. Dalam Kompak No. 7. Januari-April .
