PENGARUH RASIO KEUANGAN TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012

Authors

  • Rice Widyawati
  • Yuhelmi Yuhelmi
  • Rika Desiyanti

Abstract

This study aims to determine the effect of financial ratios of four ratios are liquidity ratios , profitability ratios , leverage ratios , and the ratio of activity in predicting financial distress at the company's transportation services listed on the Stock Exchange 2008-2012 period . This study is a quantitative descriptive study examined the company's financial statements Transportation published. The nature of this study is the replication of existing research. The study population is the entire transportation services company listed on the Stock Exchange 2008-2012 period as many as 13 companies, sample census is taken . Analysis of the test data using the classical assumption of multicollinearity analysis. Hypothesis testing using logistic.Hasil regression studies using logistic regression analysis showed that the profitability ratio variables have a significant influence on the prediction of financial distress. While variable liquidity ratios, leverage ratios, and the ratio of the activity does not affect the company's financial distress.

Published

2014-03-11