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All Journal Jurnal Paradigma Akuntansi
Novia, Susanto Salim
Fakultas Ekonomi dan bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Analisis Model Altman Untuk Memprediksi Kebangkrutan Pada Perusahaan Makanan Dan Minuman Novia, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.452 KB) | DOI: 10.24912/jpa.v1i3.5559

Abstract

The purpose of this research is to obtain empirical evidence about effects of Altman Z-Score variable, namely Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, Market Value Equity to Total Liabilities, andSales to Total AssettoFinancial Distress of the sub-sector food and beverage companies listed in the Indonesia Stock Exchange in the period of 2015-2016. The research is conducted by taking 42 samples using purposive sampling method. The result of this research that Working Capital to Total Asset has a positive significant effect on Financial Distress, Retained Earnings to Total Asset and Earnings Before Interest and Tax to Total Asset has a negative significant effect to Financial Distress, whileMarket Value Equity to Total Liabilities andSales to Total Assethas no significant effect toFinancial Distress
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