ROSITA, NILA (2008) MODEL PREDIKSI FINANCIAL DISTRESS : PENDEKATAN RASIO ARUS KAS STUDI PADA EMITEN SEKTOR MANUFAKTUR. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Predicts to company experiencing of financial distress instructing to bankruptcy represent study drawing. And various study of about model analyse to hit financial distress but strength of prediksi a model very depend on availability of information that is financial report. Therefore required by a model analyse to earn prediction of financial distress exploitedly is information of financial statement that is cash flow statement with ratio analysis cash flow. In this research is population used by Emiten of sector of manufacture noted in Effect Exchange of Indonesia which year 2003 owning as much 140 company and intake of sample by probability is sampling by using method of Proportionate Stratified Random Sampling. Analysis used is discriminant analysis. Variable used at this research is ratio of cash flow found on cash flow statement covering Operating cash flow ratio (OCF), Cash of Interest of coverage ratio (CIC), Cash Debt coverage ratio (CDC), Total of Free Cash flow ratio (FCF) and Capital expenditure ratio (CER). And result of analysis of the research form a function of discriminant with new variable (new axis) that is Z (score discriminant) in explaining difference of between two group. From some ratio of cash flow that ratio of cash flow of operating cash flow (OCF) which can give picture most dominant this matter have a meaning of bad progressively ratio of cash flow of operating cash flow ( ever greater OCF) hence the possibility of company experience of financial distress. Recommendation which can be given from result research into this [is] for investor can use ratio of operating cash flow ( OCF), ratio of cash of interest coverage ( CIC) And ratio of cash debt coverage ( CDC) in memprediksi of company of financial distress and company of financial distress [of] a period of/to coming. Each Management of emiten has to do anticipatory action to avoid financial distress. To research into hereinafter: expected by all researcher can do to research into [at] variable ratio of other finance which can give contribution for company of financial distress and company of [is non financial distress Prediksi terhadap perusahaan yang mengalami financial distress yang mengarah kepada kebangkrutan merupakan studi yang menarik. Dan berbagai studi tentang model analisis mengenai financial distress tapi kekuatan prediksi sebuah model sangat tergantung pada ketersedian informasi yaitu financial report. Oleh karena itu dibutuhkan model analisis untuk dapat memprediksi financial distress dengan memanfaatkan informasi laporan keuangan yaitu laporan arus kas dengan analisis rasio arus kas. Dalam penelitian ini populasi yang digunakan adalah pada Emiten sektor manufaktur yang tercatat di Bursa Efek Indonesia yang tahun 2003 memiliki sebanyak 140 perusahaan dan pengambilan sampel secara probability sampling dengan menggunakan metode Proportionate Stratified Random Sampling. Analisa yang digunakan adalah discriminant analysis. Variabel yang digunakan pada penelitian ini adalah rasio-rasio arus kas yang terdapat pada laporan arus kas yang meliputi Operating cash flow ratio(OCF), Cash interest coverage ratio(CIC), Cash debt coverage ratio(CDC), Total Free cash flow ratio(FCF) dan Capital expenditure ratio(CER). Dan hasil analisis penelitian tersebut membentuk suatu fungsi diskriminan dengan variabel baru (axis baru) yaitu Z (score discriminant) dalam menjelaskan perbedaan antara dua kelompok. Dari beberapa rasio arus kas bahwa rasio arus kas operating cash flow (OCF) yang dapat memberikan gambaran paling dominan hal ini bermakna semakin jelek rasio arus kas operating cash flow (OCF) maka semakin besar kemungkinan perusahaan mengalami financial distress. Rekomendasi yang dapat diberikan dari hasil riset ini adalah bagi investor dapat menggunakan rasio operating cash flow (OCF), rasio cash interest coverage (CIC) dan rasio cash debt coverage (CDC) dalam memprediksi perusahaan financial distress dan perusahaan financial distress dimasa mendatang. Managemen masing-masing emiten harus melakukan tindakan-tindakan antisipasi untuk menghindari financial distress. Untuk riset selanjutnya : diharapkan para peneliti dapat melakukan riset pada variabel rasio keuangan lainnya yang dapat memberikan kontribusi untuk perusahaan financial distress dan perusahaan non financial distress.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-551-08-003 |
| NIM/NIDN Creators: | 5510412-032 |
| Uncontrolled Keywords: | 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: | MELATI CAHYA FITRIANI |
| Date Deposited: | 23 May 2022 06:38 |
| Last Modified: | 15 Jul 2022 02:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/61561 |
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