Rasio Kinerja Keuangan Untuk Memprediksi Financial Distress Perusahaan Tekstil dan Apparel di Bursa Efek Indonesia

Satrio, Hary Iman (2013) Rasio Kinerja Keuangan Untuk Memprediksi Financial Distress Perusahaan Tekstil dan Apparel di Bursa Efek Indonesia. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

[img]
Preview
Text (Cover)
Cover.pdf

Download (36kB) | Preview
[img]
Preview
Text (Abstrak)
ABSTRAKSI.pdf

Download (26kB) | Preview
[img]
Preview
Text (Lembar Pernyataan)
Lembar Pernyataan.pdf

Download (117kB) | Preview
[img]
Preview
Text (Lembar Pengesahan)
lembar pengesahan.pdf

Download (92kB) | Preview
[img] Text (Bab 1)
BAB I.pdf
Restricted to Registered users only

Download (49kB)
[img] Text (Bab 2)
BAB II.pdf
Restricted to Registered users only

Download (34kB)
[img] Text (Bab 3)
BAB III.pdf
Restricted to Registered users only

Download (135kB)
[img] Text (Bab 4)
BAB IV.pdf
Restricted to Registered users only

Download (95kB)
[img] Text (Bab 5)
BAB V.pdf
Restricted to Registered users only

Download (401kB)
[img] Text (Bab 6)
BAB VI.pdf
Restricted to Registered users only

Download (31kB)
[img] Text (Daftar Pustaka)
Daftar Pustaka dan Lampiran.pdf
Restricted to Registered users only

Download (145kB)

Abstract

This study examine a Financial Distress probability for textile and apparel company which are listing at Indonesia Stock Exchage. Sampling method using Stratified Random Sampling, therefore sample is divided to two condition such as Financial Distress and Non Financial Distress. Interest Coverage Ratio (EBIT/Interest Expense) is used to identify each condition. Company which have Interest Coverage Ratio below 1.5 is a Financial Distress condition in the other hand above 1.5 is a non financial distress condition. Financial distress probability equation is found using Panel Least Square Fixed Effect test with 13 financial ratio as independen variable and 10 listed company from years 1999 – 2011 as samples. Financial distress probability are found using Logistics Distribution The result showed that curent asset / total asset, net income / sales, sales / current asset, and net income / equity ratios can be used as indicator to predict financial distress. Keywords : Financial Distress, Logistics Distribution Penelitian mengkaji tentang probabilitas Financial Distress untuk perusahaan tekstil dan apparel di Busa Efek Indonesia. Pengambilan sampel menggunakan metode Stratified Random Sampling oleh karena itu sampel dibagi menjadi dua kondisi, yaitu kondisi Financial Distress dan Non Financial Distress. Interest coverage ratio (EBIT/Interest Expense) digunakan untuk mengidentifikasi masing-masimg kondisi. Perusahaan yang mempunyai interest coverage ratio di bawah 1.5 diidentifikasi sebagai mengalami Financial Distress, sedangkan sebaliknya yang di atas 1.5 diidentifikasi sebagai non financial distress. Persamaan probabilita Financial Distress ditemukan menggunakan tes Panel Least Square Fixed Effect dengan 13 rasio keuangan sebagai variabel independen dan 10 perusahaan dari tahun 1999-2011 sebagai sampel. Probabilitas Financial Distress ditemukan menggunakan distribusi logistik. Hasil memperlihatkan rasio curent asset / total asset, net income / sales, sales / current asset, dan net income / equity dapat digunakan sebagai indikator untuk memprediksi Financial Distress. Kata Kunci : Financial Distress, Distribusi Logistik

Item Type: Thesis (S2)
Call Number CD: CDT-551-13-061
Call Number: TM/51/13/180
NIM/NIDN Creators: 55110110012
Uncontrolled Keywords: Financial Distress, Distribusi Logistik, MKU, Manajemen keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Admin Perpus UMB
Date Deposited: 06 Feb 2014 14:11
Last Modified: 12 Jul 2022 02:42
URI: http://repository.mercubuana.ac.id/id/eprint/15114

Actions (login required)

View Item View Item