?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PREDIKSI+FINANCIAL+DISTRESS+MENGGUNAKAN+LABA+DAN+ARUS+KAS+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BEI&rft.creator=MIA%2C+MIA+FENDILA&rft.subject=+&rft.description=ABSTRAK%0D%0A%0D%0AFinancial+distress+merupakan+suatu+kondisi+perusahaan+dalam+keadaan+tidak+sehat+sebelum+mengalami+kebangkrutan.+Penelitian+ini+bertujuan+untuk+menguji+pengaruh+laba+bersih+setelah+pajak+dan+arus+kas+terhadap+probabilitas+terjadinya++financial+distress+pada+seluruh+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia.+Penelitian+ini+menggunakan+data+sekunder+yang+diperoleh+dari+laporan+keuangan+perusahaan+perioda+tahun+2007+sampai+dengan+tahun+2011+yang+terdaftar+di+Bursa+Efek+Indonesia.+%0D%0APenelitian+ini+menggunakan+sampel+yang+terdiri+dari+44+perusahaan+yang+mengalami+financial+distress+dan+231+perusahaan+non+financial+distress.+Analisis+uji+statistik+yang+digunakan+untuk+menguji+hipotesis+dalam+penelitian+ini+adalah+regresi+logistik.+Hasil+penelitian+ini+menunjukkan+bahwa+laba+bersih+setelah+pajak+dan+arus+kas+berpengaruh+yang+signifikan+dalam+memprediksi+kondisi+financial+distress%2C+akan+tetapi+laba+bersih+setelah+pajak+memiliki+nilai+prediksi+yang+lebih+besar+dari+pada+arus+kas+dalam+memprediksi+kondisi+financial+distress+yang+terjadi+pada+seluruh+perusahaan+manufaktur.%0D%0A%0D%0A%0D%0AKata+kunci%3A+financial+distress%2C+laba+bersih+setelah+pajak%2C+dan+arus+kas.%0D%0A%0D%0A%0D%0AABTRACT%0D%0A%0D%0A%0D%0AFinancial+distress+is+a+condition+unhealthy+corporate+finance+prior+to+bankruptcy.+The+research+purposes+to+examine+the+effect+of+earning+after+tax+and+cash+flow+of+the+probability+of+financial+distress+in+manufacturing+companies+which+listed+in+Indonesian+stock+exchange.+The+research+use+secondary+data+obtained+from+the+company's+financial+statements+in+the+period+of+2007+to+2011+which+listed+in+Indonesia+Stock+Exchange.%0D%0AThe+research+use+sample+of+44+companies+experiencing+financial+distress+and+231+non+financial+distress+companies.+The+results+of+this+research+indicate+that+the+earning+after+tax+and+cash+flow+has+a+significant+effect+in+predicting+financial+distress.+but+the+earning+after+tax+has+a+greater+predictive+value+of+the+cash+flows+in+predicting+financial+distress+that+occurs+in+all+manufacturing+companies.%0D%0A%0D%0A%0D%0AKeywords%3A+financial+distress%2C+earning+after+tax+and+cash+flow.%0D%0A&rft.date=2014-05-28&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F2%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F3%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F4%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F5%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F6%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F7%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F8%2FHALAMAN%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F9%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F10%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F11%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F12%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F13%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F16%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F17%2FBAB%2520IV.pdf&rft.identifier=++MIA%2C+MIA+FENDILA++(2014)+PREDIKSI+FINANCIAL+DISTRESS+MENGGUNAKAN+LABA+DAN+ARUS+KAS+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BEI.++UNSPECIFIED.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F3189%2F