Juara: Jurnal Riset Akuntansi
Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi

Financial Distress dan Peran Prediktif Rasio-Rasio Keuangan

Gede Dana Pramitha (STMIK STIKOM Indonesia)
Desy Wedasari (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
30 Mar 2021

Abstract

Distress in financial is a declined financial conditions before bankruptcy or liquidation. Analysis in financial ratio could be use to predict whether companies are facing financial difficuties. The purpose of this study is to examine the relation of financial ratios in predicting financial distress. The sample was 98 manufacturing companies listed for the period of 2016-2018 at Indonesia Stock Exchange. Purposive sampling method to determined sample and analyzed with logistic regression. The results found Current Ratio, Total Asset Turnover and Sales growth variables had no effect while Debt To Total Asset Ratio positively affect and Return on assets has a negative effect in predicting financial distress.

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Journal Info
Juara: Jurnal Riset Akuntansi
Website

Abbrev

Publisher

Universitas Mahasaraswati

Subject

Decision Sciences, Operations Research & Management

Description

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