APRISA, KUSUMAWATI (2024) 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. Masters thesis, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
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.
| Jenis Karya Akhir: | Tesis (Masters) |
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| Subyek: | 300 Ilmu sosial 300 Ilmu sosial > 320 Ilmu politik (politik dan pemerintahan) 300 Ilmu sosial > 350 Administrasi publik dan ilmu militer |
| Program Studi: | FAKULTAS ILMU SOSIAL DAN ILMU POLITIK (FISIP) > Prodi S2-Magister Ilmu Administrasi |
| Pengguna Deposit: | UPT . Dito Nipati |
| Date Deposited: | 08 May 2025 09:30 |
| Terakhir diubah: | 08 May 2025 09:30 |
| URI: | http://digilib.unila.ac.id/id/eprint/86876 |
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