JOURNAL

Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma

PENGETAHUAN AKAN KONDISI FINANCIAL DISTRESS MELALUI RASIO KEUANGAN PADA PERUSAHAAN JASA DAN MANUFAKTUR

Judul Artikel:PENGETAHUAN AKAN KONDISI FINANCIAL DISTRESS MELALUI RASIO KEUANGAN PADA PERUSAHAAN JASA DAN MANUFAKTUR
Judul Terbitan:Jurnal AAMAI
ISSN:1410-2668
Bahasa:IND
Tempat Terbit:Jakarta
Tahun:0000
Volume:Vol. 47 Issue ed 0000
Penerbit:
Frekuensi Penerbitan:3 x Setahun
Penulis:Age Estri Budiarti Peni Sawitri
Abstraksi:The financial statements can be used as a basis for measuring the bankruptcy of an enterprise through financial ratios exist. This study aims to determine the financial ratios that could be used to predict financial distress in the service and manufacturing companies. Financial ratios used in this research include perfor- mance measures include measures of performance (profitability ratio and size of the assessment), a measu re of opera tiona I efficiency (asset ma nagement & i nvest- ment and management costs) and the size of the financial policy (leverage ratio and liquidity ratio). Testing this hypothesis can be used logistic regression analy- sis. Independent variables in this study are financial ratios, while the dependent variable in this study is to predict financial distress using Altman z-score. Results from this study is that the ratio (current assets-inventory) / current liabilities can be used to predict financial distress services company in Indonesia, while the ratio of sales / total assets can be used to predict the financial distress of manufacturing companies in Indonesia. Keywords: financial ratios, financial distress
Kata Kunci:-
Lokasi:P14
Terakreditasi:belum