ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA BUMN SEKTOR INDUSTRI MANUFAKTUR

BERLIANTO, FATCHUR (2010) ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA BUMN SEKTOR INDUSTRI MANUFAKTUR. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Most models rely heavily on the financial distress of bankruptcy data, which is easier to obtain. Though each industry can create their own models according to the classification of financial distress are more specific. The purpose of this study to examine the financial ratios that affect the financial distress of a state- owned enterprises (SOEs).= Samples from this study consists of three state-owned companies experiencing financial distress and the 15 SOEs are not experiencing financial distress, which is selected by purposive sampling. The statistical methods used to test the research hypothesis is variable logistic regression. The results showed that the ratio of cash/total assets ratio, sales/assets, and ratio of sales/total assets is a significant variable in determining the state experiencing financial distress, it is suggested to leaders of SOEs to use financial ratios such as one of the tools to know the condition of financial distress.Sebagian besar model financial distress sangat mengandalkan data kebangkrutan, yang lebih mudah untuk didapatkan. Padahal tiap industri dapat membuat sendiri model financial distress sesuai klasifikasi yang lebih spesifik. Tujuan penelitian ini untuk menguji rasio keuangan yang mempengaruhi kondisi financial distress dari suatu badan usaha milik negara (BUMN). Sampel dari penelitian ini terdiri dari 3 BUMN yang mengalami financial distress dan 15 BUMN tidak mengalami financial distress, yang dipilih secara purposive sampling. Metode statistik yang digunakan untuk menguji variabel hipotesis penelitian adalah regresi logistik. Hasil penelitian menunjukkan bahwa rasio kas/total aset, rasio penjualan/ aktiva lancar, dan rasio penjualan/total aset adalah variabel yang signifikan dalam menentukan BUMN mengalami financial distress, sehingga disarankan kepada para pemimpin BUMN untuk menggunakan rasio keuangan tersebut sebagai salah satu tools mengetahui kondisi financial distress.

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