Analisis Deskriminan Sebagai Metode Alternatif dalam Menilai Kinerja Keuangan Perusahaan  

Oleh:

Djuanda, Gustian ; Liando, Jeffry Merril

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 16 no. 166 (Jul. 1999), page 40.
Topik: analisis deskriminan; kinerja keuangan

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In evaluating a firm's financial performance and condition, the techniques of financial ratios analysis is applied to understand the extent of financial reports in the past, present and fututre. However the interpretation leans towards quantitative analysis specifically financial ratio, so that it does relect qualitative financial performance on available financial ratios. In this paper, we have discussed one of several techniques that has been referred as an alternative method in evaluating financial performance of a firm i.e. discriminant analysis, where available quantitative information is measured qualitatively. In this analysis, the observed samples are classified according to qualitative performance criterion. In summary we find that descriminant analysis could simplify a large number of financial ratios in a linear model for classifying samples based on a set of discriminant variables. Descriminant variables are financial ratios that could inform the firm whether it has poor or good performance.

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