%0 Thesis
%9 Masters
%A APRISA, KUSUMAWATI
%B FAKULTAS ILMU SOSIAL DAN ILMU POLITIK
%D 2024
%F eprints:86876
%I UNIVERSITAS LAMPUNG
%T PERBANDINGAN WORKING CAPITAL TO TOTAL ASSETS (WCTA),  RETAINED EARNINGS TO TOTAL ASSETS (RETA), EARNINGS BEFORE  INTEREST AND TAX TO TOTAL ASSETS (EBITTA) DAN BOOK VALUE  EQUITY MODEL ALTMAN DALAM MEMPREDIKSI FINANCIAL  DISTRESS PADA PERUSAHAAN LISTING DAN DELISTING BURSA    EFEK INDONESIA PERIODE 2018-2023
%U http://digilib.unila.ac.id/86876/
%X Penelitian ini bertujuan guna membandingkan efektivitas dari rasio keuangan  Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets  (RETA), Earnings Before Interest and Tax to Total Assets (EBITTA), dan Book  Value of Equity model Altman dalam memprediksi financial distress pada  perusahaan yang terdaftar (listing) serta perusahaan yang keluar dari daftar  (delisting) di Bursa Efek Indonesia. Financial distress yaitu kondisi di mana  perusahaan mengalami kesulitan keuangan yang dapat mengarah pada  kebangkrutan. Penelitian ini menggunakan data sekunder yang diperoleh dari  laporan keuangan tahunan perusahaan di Bursa Efek Indonesia. Teknik analisis  penelitian yang digunakan adalah adalah analisis diskriminan dengan metode    multiple discriminant analysis (MDA) guna mengetahui perbedaan masing-  masing rasio keuangan dalam memprediksi financial distress pada perusahaan    listing dan delisting Bursa Efek Indonesia . Hasil penelitian menunjukkan bahwa  ada perbedaan signifikan Working Capital to Total Assets (WCTA), Retained  Earnings to Total Assets (RETA), Earnings Before Interest and Tax to Total  Assets (EBITTA), dan Book Value of Equity secara parsial dan simultan dalam  memprediksi financial distress pada perusahaan listing dan delisting.  Kata kunci: modal kerja, laba ditahan, laba sebelum bunga dan pajak, nilai buku  ekuitas, multiple discriminant analysis.    The aim of this research is to compare the effectiveness of the financial ratios  Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets  (RETA), Earnings Before Interest and Tax to Total Assets (EBITTA), and Book  Value of Equity Altman Models in predicting financial distress in listed companies  and delisted companies on the Indonesia Stock Exchange. Financial distress is a  condition where a company experiencing financial difficulties that can lead to  bankcruptcy. This study uses secondary data obtained from the company's annual  financial statements on the Indonesia Stock Exchange. The research analysis  technique used is discriminant analysis with the multiple discriminant analysis  (MDA) method to determine the differences in each financial ratio in predicting  financial distress in companies listing and delisting on the Indonesia Stock  Exchange. The results showed that there were significant differences in Working  Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA),  Earnings Before Interest and Tax to Total Assets (EBITTA), and Book Value of  Equity partially and simultaneously in predicting financial distress in companies  listing and delisting.  Keywords: working capital, retained earnings, earnings before interest and tax,  book value of equity, multiple discriminant analysis.