SANTOSO, DIAZ LUNARDI (2015) MODEL PREDIKSI KESULITAN KEUANGAN DENGAN RASIO KEUANGAN. (Studi kasus Pada Perusahaan Manufaktur di Indonesia yang telah terdaftar selama 5 Tahun di BEI 2008-2012. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
Tesis Cover - Daftar Isi.pdf Download (1MB) |
|
Text (Abstrak)
Tesis Abstrak.pdf Download (606kB) |
|
Text (Bab 1)
Tesis Bab 1.pdf Restricted to Registered users only Download (966kB) |
|
Text (Bab 2)
Tesis Bab 2.pdf Restricted to Registered users only Download (3MB) |
|
Text (Bab 3)
Tesis Bab 3.pdf Restricted to Registered users only Download (754kB) |
|
Text (Bab 4)
Tesis Bab 4.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 5)
Tesis Bab 5.pdf Restricted to Registered users only Download (8MB) |
|
Text (Bab 6)
Tesis Bab 6.pdf Restricted to Registered users only Download (676kB) |
|
Text (Daftar Pustaka)
Tesis Daftar Pustaka.pdf Restricted to Registered users only Download (831kB) |
|
Text (Lampiran)
Tesis Lampiran.pdf Restricted to Registered users only Download (2MB) |
Abstract
This research aimed to figure financial distress model and to determined wihich financial ratios can predict financial distress for 1 year; 2 years; and 3 years before. This research was using samples of manufacturing industry thst listed on The Indonesian Stock Exchange in 2008-2012. Based on purposive sampling method, the research samples total are 160 manufactured companies. To figure the model, this research used logistic regression. This research indicated that financial ratios likes leverage, profitability, activity, RE to Total Assets, Market value of Equity to Book Value of Debt can predict financial distress 1 year; 2 years; and 3 years before. These financial ratios can predict above 64% of financial distress for 1 year; 2 years; and 3 years before, while around 36% were influeced by others factors. The predicting model for 1 year have 96,3% clasification accuracy ,while 2 years model have 96,3% clasification accuracy ,and 3 years model have 92,5% clasification accuracy. Penelitian ini mencoba menemukan rasio-rasio keuangan yang dapat memprediksi kesulitan keuangan dan membangunnya menjadi sebuah model untuk 1 tahun, 2 tahun, dan 3 tahun sebelum kesulitan keuangan. Penelitian ini menggunakan sample perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2008 – 2012. Dengan metode purposive sampling, sample penelitian ini berjumlah 160 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan metode regresi logistik. Penelitian ini menemukan bahwa rasio leverage, profitability, activity, RE to Total Assets, Market value of Equity to Book Value of Debt dapat memprediksi kesulitan keunagan untuk 1 tahun, 2 tahun dan 3 tahun sebelum. Rasio-rasio keuangan ini dapat memprediksi terjadinya kesulitan keuangan sebesar 64% dengan sisanya diprediksi oleh faktor lain. Model prediksi kesulitan keuangan 1 tahun sebelum memiliki ketepatan klasifikasi sebesar 96,3% dan model prediksi 2 tahun memiliki ketepatan klasifikasi sebesar 96,3% dan model prediksi 3 tahun memiliki ketepatan klasifikasi sebesar 92,5%.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-028 |
| NIM/NIDN Creators: | 55511120022 |
| Uncontrolled Keywords: | Purposive Sampling, rasio leverage, profitability, activity, RE to Total Assets, Market value of Equ, akeu, akuntansi keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 15 Mar 2015 13:02 |
| Last Modified: | 05 Jul 2022 03:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/7559 |
Actions (login required)
 |
View Item |
