Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta

Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta
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雅加达证券交易所财务困境分析

DOI：
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发表时间：
2003
期刊：
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影响因子：
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通讯作者：
Kristijadi Kristijadi
Kristijadi Kristijadi
中科院分区：
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文献类型：
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作者：
Luciana Spica Almilia;Kristijadi Kristijadi

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财务困境先于破产。大多数财务困境模型实际上依赖于更容易获得的破产数据。本研究的目的是检查影响公司财务困境的财务比率。本研究的样本包括 24 家陷入困境的公司和 37 家非陷入困境的公司，是通过有目的抽样选择的。用于检验研究假设的统计方法是逻辑回归。结果表明，利润率（净利润/净销售额）、财务杠杆率（流动负债/总资产）、流动性比率（流动资产/流动负债）和增长率（净利润/总资产增长率）是决定财务困境企业的重要变量。关键词：财务困境、财务比率、破产。
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.