AKTUAL
Vol 3, No 1 (2018): July

ANALISIS RASIO KEUANGAN SEBAGAI ALAT PREDIKSI KEMUNGKINAN TERJADI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

Eka Windarti (Unknown)



Article Info

Publish Date
04 Jul 2018

Abstract

The purpose of this study is to test the effect of liquidity as measured by current ratio, profitability as measured by return on asset, solvency measured by debt to equity, activity measured by total asset turnover and firm size as control variable in predicting financial distress at transportation company which is listed on the Indonesia Stock Exchange. This research uses quantitative method. The population in this study is a transport company listed on the BEI 2014 to 2016. While the sample of this study is determined by purposive sampling method to obtain 21 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. The results show that the current ratio and total asset turnover have a significant positive effect on financial distress, whereas return on asset and debt to equity have no significant effect on financial distress, and firm size can be used to predict that there is a difference between big company and small companies in determining the condition of financial distress. Key Words : Likuidity, Profability, Solvability, Activity, Firm Size and Financial Distress.

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Journal Info

Abbrev

aktual

Publisher

Subject

Other

Description

We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Financial Institutions and Markets, Tax Accounting, Financial Services, Fiscal Policy, Government and Non Profit ...