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Sukirno Sukirno
Perpustakaan Fak. Kedokteran UGM Yogyakarta
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Journal : JURNAL AKUNTANSI DAN AUDITING

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PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG Sukirno, Sukirno; Haryadi, Haryadi; Budiarti, Laeli
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.727 KB) | DOI: 10.14710/jaa.10.2.157-180

Abstract

This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are being analyzed using ratioanalysis. The ratio analysis  used as a predictor variable are current ratio, quick ratio, currentassets to total assets ratio, current liabilities to total assets, net profit margin ratio and net SHUto total assets ratio. While the research object is a cooperative financial statements reported on2012. There are 63 cooperatives used as the sample with purposive sampling approach. Thehypothesis is analysed using logistic regression. The results found that three variables can be used to predict financial distress of the cooperative. Those variables are ratio of current assets to total assets, current liabilities to total assets and net SHU to total assets. This implies theusefulnes of financial ratio to predict financial distress in the cooperative.
Co-Authors A. B. Tjandrarini Adriyani, Fitri Adya Paramita Prabandari Alsubiatun, Arif Armadani Amelia Pertiwi, Nur Amsanah, Amsanah Andiki, Febri Aulawi, Hanif Azzajjad, Muhammad Fath Budi Harjanto Cahyo Figur Satrio, Wilopo Divie Dantha Dewi Euis Sustini Farzan, Amrin Harun Sitompul Haryadi - Hasniah Hasniah Heri Kurniawan, Heri Hermin Indah Wahyuni Horasdia Saragih Huda, Muhammad Chairul Irma Cahyaningtyas, Irma Iyakrus Jaya, Intan Purnama Junaidi, Teuku Khabib Sholeh La Ode Ali Imran Ahmad, La Ode Ali Imran Laeli Budiarti M. Aditya Indra Kesuma, M. Aditya Indra Ma’mun, Sukron Marpaung, Dewi Natalia Mega Dewanti, Pinanti Mohammad Fakhrudin Muhammad Taufik Hidayat Mukhtotib Mukhtotib, Mukhtotib Mutsanna, Hasan Nafiudin Nafiudin, Nafiudin Nuriana, Nuriana Paramita Prananingtyas Pongkendek, Jesi Jecsen Probowasito, Taufik Riyatno, Jagi Rizki, Azrul Rosidi Rosidi Samin Samin Saputra, Beny Dwi Saputri, Agatha Sinaga, Amran Jahot Sri Murniasih Suci Aulia, Andis Thariq, Muhammad Tiffani, Michell Tjipto Leksono Tri Nurhidayah, Tri Utami, Luh Putu Juwita Wahid Wachyu Adi Winarto Wahyuningtyas, Nunuk Wibowo, Lalitya Nareswari Widiawati, Kristiana Zurrahmi, Hafi