Jurnal Akuntansi
Vol 10 No 1 (2016): Jurnal Akuntansi

ANALISIS RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN DALAM MEMPREDIKSI KESULITAN KEUANGAN: SEBUAH RISET EMPIRIS PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Yudadibrata, Hizkia Bhisma Nararya (Unknown)
Soenarno, Yanuar Nanok (Unknown)



Article Info

Publish Date
01 Oct 2016

Abstract

The financial crisis in Asia that hit Indonesia in 1997-1998 caused research related to the predictions of financial difficulties mostly done. This study aims to examine whether financial ratios (which include liquidity ratios, activity, leverage, profitability, and markets) and corporate ownership structures (institutional ownership and managerial ownership) can be used in predicting possible financial difficulties. The statistic used in this research hypothesis test is logistic regression test. Companies that include the population are nonfinancial corporations that have financial difficulties and companies that have a healthy financial condition in the period 2010. Sample size used in this study amounted to 105 companies: 51 companies experiencing financial difficulties and 54 healthy companies. This study uses three years of observation period of research, ie year 2007-2009, to see whether the variables can predict financial difficulties that occurred in 2010. The results showed that the ratio of liquidity, activity, leverage, and profitability ratio can predict the possibility of financial difficulties.

Copyrights © 2016






Journal Info

Abbrev

JARA

Publisher

Subject

Social Sciences

Description

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik ...