@misc{eprints55602,
           month = {Pebruari},
           title = {PREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN
MANUFAKTUR DI BURSA EFEK INDONESIA
},
          author = {1516051068 SURYA GANDI AS},
         address = {Universitas Lampung},
       publisher = {Fakultas Ilmu Sosial dan Ilmu Politik},
            year = {2019},
             url = {http://digilib.unila.ac.id/55602/},
        abstract = {Menyadari sinyal kondisi financial distress sangat penting karena dalam skenario
terburuk, perusahaan dapat dipaksa ke likuidasi. Kondisi ini dapat diprediksi
dengan menggunakan model yang telah dikembangkan oleh banyak peneliti.
Penelitian ini bertujuan untuk menganalisis dan mendiskripsikan pengaruh current
asset to current liability, debt to total asset, total asset turnover, dan net income to
equity dalam memprediksi kondisi financial distress pada perusahaan manufaktur
yang terdaftar di Bursa Efek Indonesia tahun 2012-2017. Metode analisis data
yang digunakan adalah regresi logit. Sampel ditentukan dengan teknik puposive
sampling. Hasil uji wald (parsial) menunjukkan bahwa current asset to current
liability, debt to total asset dan total asset turnover berpengaruh signifikan dalam
memprediksi kondisi financial distress perusahaan. Sementara net income to equity
tidak berpengaruh signifikan dalam memprediksi kondisi financial distress
perusahaan. Hasil uji G2
/likehood menunjukkan terdapat pengaruh signifikan
secara simultan variabel current asset to current liability, debt to total asset, total
asset turnover, dan net income to equity dalam memprediksi kondisi financial
distress pada perusahaan. Nilai Mc fadden R-squared (R2
) menunjukkan hubungan
antar variabel dalam kategori yang kuat.
Kata kunci: Financial Distress, Current Asset To Current Liability, Debt To
Total Asset, Total Asset Turnover, Net Income To Equity.


Being aware the signal of financial distress conditions is important because in the
worst case scenario the company can be forced in to liquidation. This condition
can be predicted using model that have been developed by many researchers. The
purpose of this research is analyze and describe the effects of current asset to
current liability, debt to total asset, total asset turnover, and net income to equity
in predicting the condition of financial distress in manufacturing companies listed
in Indonesian Stock Exchange in year 2012-2017. The data analiysis method is
logit regression. The resecarch sample used purposive sampling tecnique. The
result of wald test (partial) showed that current asset to current liability, debt to
total asset and total asset turnover have significant effects to predict the condition
of financial distress in company, whilst net income to equity not significant to
predict the condition of financial distress in the company. The result of G2
/likehood
showed that current asset to current liability, debt to total asset, total asset turnover
and net income to equity simultaneously have significant influence to predict the
condition of financial distress in company. Value of Mc fadden R-squared (R2
)
showed the relation among the variabels is in a very strong category.
Keyword: Financial Distress, Current Asset To Current Liability, Debt To Total
Asset, Total Asset Turnover, and Net Income To Equity.}
}