文章基本信息

标题：Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta
其他标题：Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta
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作者：Luciana Spica Almilia ; Kristijadi
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：2003
卷号：7
期号：2
页码：183
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier to obtain. The purpose of this research to examine financial ratios that affect financial distress condition of a firm. The sample of this research consist of 24 distress firms and 37 non-distress firms, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis is logistic regression. The result show that profit margin ratio (net income/net sales), financial leverage ratio (current liabilities/total assets), liquidity ratio (current assets/current liabilities) and growth (net income/total assets growth) is a significant variable to determine of financial distress firms.Keywords: financial distress, financial ratios, bankruptcy.
关键词：financial distress, financial ratios, bankruptcy.