Prediksi Financial Distress Kasus Industri Manufaktur Pendekatan Model Regresi Logistik  

Oleh:

Pribadi, Karina Ayu ; Kamaludin

Jenis: Article from Journal - e-Journal
Dalam koleksi: Jurnal Forum Bisnis dan Kewirausahaan vol. 1 no. 1 (Sep. 2011), page 11-23.
Topik: Financial Ratio; Financial Distress; Manufacture
Fulltext: Kamaludin dan Karina Ayu Pribadi 11-23 - Bernard.pdf (181.13KB)

Isi artikel

The purpose of this research are to shows that financial ratios includes; Current Ratio, Leverage Ratio, Gross Profit Margin, Inventory Turnover and Return on Equity have the different between group of financial distress, group of gray area, and group of non financial distress; and to proven financial ratios can be used to predict financial distress conditions of manufacturers in Indonesia Stock Exchange. Measurement of financial distress using the Altman Z-score and the variables to predict financial distress is Current Ratio, Leverage Ratio, Gross Profit Margin, Inventory Turnover, and Return on Equity. These analysis using K Independent Sample Kruskal-Wallis, to known financial ratios have the different between group of financial distress, and predicting financial distress using logistic regression. The results of the research shown: The financial ratios includes: Current Ratio, Leverage Ratio, Gross Profit Margin, Inventory Turnover and Return on Equity have the different between groups of financial distress. It can be showed by mean ranking of leverage ratio and current ratio, these means the group of financial distress have leverage ratio and current ratio higher than group of gray area and non financial distress. Logistic Regression models includes of the Overall Percentage those shown financial ratios proven to predict financial distress for 82.3% and the Nagel Kerke R Square shown the variances of financial ratios can explain 68.0% of financial distress.

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