Faktor-faktor Yang Mempengaruhi Financial Distress (Kesulitan Keuangan) Perusahaan (Tinjauan Atas Perusahaan Non Keuangan di Bursa Efek Indonesia)  

Oleh:

Budilaksono, Agung

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - non-atma jaya
Dalam koleksi: InfoArtha: Jurnal Informasi Keuangan dan Akuntansi vol. 2 no. XII (2014), page 87-102.
Topik: Financial Distress; Multinomial Logistic Equation

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II79 Non-tandon: tidak ada Tandon: 1

Lihat Detail Induk

Isi artikel

This study aims to provide an alternative solution on how to manage corporate resources such as assets, equity, debt, net income, capital paid-in in responding to the corporate financial distress with the best response after knowing the effect of the resources and external factors to the financial distress. The data used in this study came from non-financial companies listed on the Indonesia Stock Exchange between the years 2004 - 2012, which then certain criteria are grouped into a group of "financial distress", "sustainable", and "healthy”. The method of analysis used in this study using multinomial logistic equation, The results of this study by using multinomial logistic equation shows that (i) the debt and equity ratio variables do not significantly affect the probability of the company to survive the probability that companies experiencing distress, (ii) variable assets, sales, net income, paid-up share capital, interest rates and exchange rate of US$. against Rp, significantly affect the probability of the "sustainable" company compared to the "financial distress" companies, (Hi) all observation variables (debt, equity, assets, sales, net income, paid-up share capital, affect the probability ratio of the "healthy " companies compared to the "financial distress "companies.

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