laporan keuangan perusahaan manufaktur 2014

Pada penelitian ini secara serempak rasio likuiditas, leverage, profitabilitas, aktivitas, arus kas, dan ukuran perusahaan berpengaruh untuk memprediksi financial distress. Model yang digunakan pada penelitian ini analisis regresi logistik. Teknik sampel yang digunakan adalah sampel jenuh (sensus) dengan total amatan berjumlah 509. Penelitian kuantitatif digunakan dalam penelitian ini dengan mengolah data sekunder berupa laporan keuangan perusahaan property dan real estate tahun 2007-2018 sebanyak 54 perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan yang mencakup rasio likuiditas, leverage, profitabilitas, aktivitas, arus kas, dan ukuran perusahaan yang digunakan untuk memprediksi kemungkinan terjadinya financial distress yang ada pada perusahaan property dan real estate yang ada di Bursa Efek Indonesia (BEI). So that, the investor takes the right decisionĪbstrak.

So that, the investor takes the right decision. The results of the study aim to help the investors to know which one the health and financial distress corporate, and the company with good financial performance. Partially, liquidity ratio had positive and significant influence, leverage, profitability, cash flow, and firm size had negative and significant influence while activity ratio did not have any influence in predicting the possibility of financial distress condition at the property and real estate companies listed in BEI (Indonesia Stock Exchange) in the period of 2007-2018. It was found that, simultaneously, liquidity ratio, leverage, profitability, activity, cash flow, and firm size had the the influence to predict financial distress. The research used quantitative method by processing secondary data, financial statement of 54 property and real estate companies in the period of 2007-2018, and all of them were used as the samples, using census sampling techniques so that there were 509 observations and analyzed by using logistic regression analysis.

The objective of the research was to analyze the influence of financial performance which included liquidity ratio, leverage, profitability, activity, cash flow, and firm size used to predict the possibility of financial distress at property and real estate companies listed in BEI (Indonesia Stock Exchange).

Laporan keuangan perusahaan manufaktur 2014