SENMEA
Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017

MEMPREDIKSI KONDISI FINANCIAL DISTRESS BERDASARKAN RASIO LIKUIDITAS DAN RASIO PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sari , Anita Wulan (Unknown)
Anas, M. (Unknown)



Article Info

Publish Date
08 Dec 2017

Abstract

This study aims to test the effect of liquidity as measured by current ratio while the profitability measured by return on assets, and net profit margin in predicting financial distress at manufacturing companies listed on the Indonesia Stock Exchange. This research is made because there is still difference of research result between research one with other research. This research belongs to qualitative research. The population in this study are all manufacturing companies listed on the BEI in 2013 until 2014. While the sample of this study is determined by purposive sampling method to obtain 80 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The method of analysis used is logistic regression analysis. Based on the analisys of logistik regretion within the level of 5%, therefore this research conclude that first, current ratio infuences in the prediction of financial distress in manufacture companies that have been registered in Bursa Efec Indonesia with wald test score 0.000 and significant score 0.413 > 0.05; second, return on assets has a negative influence and significance in financial distress prediction in manufacture companies that have been registered in Bursa Efec Indonesia with wald test score 1.053 and significance score 0.000 < 0.05; third, net profit margin has negative influence and significance in in financial distress prediction in manufacture companies that have been registered in Bursa Efec Indonesia with wald test score -0.200 and significance score 0.000 < 0.005.

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Journal Info

Abbrev

senmea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...