Analisis Kinerja Keuangan Dalam Memprediksi Financial Distress

Fu, Hendi (2012) Analisis Kinerja Keuangan Dalam Memprediksi Financial Distress. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This study aims to analyze the effect of working capital to total assets, current assets to current debt, profit before interest and taxes to total assets, salary of shareholder to total assets and sales to total assets to financial distress for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2006 to 2010. The statistical methods that used in this research is multiple regression method. Independent variables are WCTA, CACL, PBTA, TETA, STA, while the dependent variable is financial distress. The data obtained are secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 209 sample of companies listed with purposive sampling. All samples have the following data such as total assets, current assets, current liabilities, earning before interest and tax, total equity, sales, total liabilities, retained earning and outstanding shares, ending on December 31 and expressed in Rupiah. The results indicated that, WCTA, CACL, PBTA TETA and STA have a significant positive effect with financial distress. The effects of the five independent variables (working capital to total assets, current assets to current debt, profit before interest and taxes to total assets, salary of shareholder to total assets and sales to total assets) with the dependent variable (financial distress) by 87.1%. Keywords: Financial Distress, Working Capital to Total Assets, Current Assets to Current Debt, Profit Before Interest and Tax to Total Asset, Salary of Shareholder to Total Asset, Sales to Total Asset

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