PREDIKSI RASIO ARUS KAS DAN RASIO AKTIVITAS TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

PERMATA, RUTH CITRA (2015) PREDIKSI RASIO ARUS KAS DAN RASIO AKTIVITAS TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ruth Citra Permata, 2014: Prediction of Cash Flow Ratio and Activity Ratio on Financial Distress Condition of Manufacture Companies that is listed on BEI. State University Of Jakarta. This research aims to examine the effect of cash flow ratio and activity ratio on predicting financial distress condition of manufacturing companies listed on Indonesia Stock Exchange. The dependent variable in the form of financial distress was measured using Interest Coverage Ratio (ICR) is calculated by dividing operating profit by interest expense. Cash flow ratio used in this study is the ratio of Capital Expenditure (PM), the ratio of Total Debt (TH), and the ratio of Cash Flow From Operations to Total Assets (CFFOTA). As for the activity ratio used in this study is the Inventory Turnover ratio (PP), and Total Asset Turnover ratio (PTA). This study uses secondary data with the population of all companies listed on the Stock Exchange in the period 2009-2012. The financial data in 2010-2012 was used to determine the companies that experienced financial distress. Data from 2009-2011 used to obtain the data of independent variables. In this study using purposive sampling where to get the data as many as 69 companies. This research used logistic regression analysis to test the hypothesis using SPSS 21. From the analysis conducted in this study can be concluded that the ratio of cash flow that affect the prediction of financial distress of the company is the ratio of capital expenditure and CFFOTA ratio, while for the ratio of activity that affect the prediction of financial distress of the company is the ratio of total asset turnover. Keywords: Financial Distress, Total Debt, Capital Expenditures, Cash Flow From Operations to Total Assets, Inventory Turnover, Total Asset Turnover.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Unggul Purwohedi, SE, M.Si, Ph.D ; Pembimbing II: Nuramalia Hasanah, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Keuangan (Financial Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 12 Mar 2018 07:21
Last Modified: 12 Mar 2018 07:21
URI: http://repository.fe.unj.ac.id/id/eprint/3720

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