Jaywardhana, Diandra Renaldy (2019) The Financial Distress Prediction And Factor Affecting Toward Coal Mining Company (Empirical Study at Coal Mining Company Listed on the Indonesia Stock Exchange Year 2014-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menguji apakah likuiditas, leverage keuangan, profitabilitas, dan aktivitas dapat memprediksi kesulitan keuangan di sektor pertambangan batubara perusahaan-perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia. Penelitian penjelasan adalah sifat dari penelitian ini. Data sekunder digunakan dan diperoleh melalui tinjauan literatur termasuk artikel, jurnal dan laporan keuangan serta akun yang dipublikasikan. Studi ini menggunakan beberapa rasio keuangan dalam laporan keuangan kelompok-kelompok perusahaan yang mengalami kesulitan keuangan dan perusahaan yang aktif aktif di Indonesia periode 2014-2017 dengan tujuan untuk menentukan rasio yang paling signifikan dan dapat diandalkan untuk memprediksi kesulitan keuangan. Teknik pengambilan sampel menggunakan purposive sampling dan instrumen penelitian diuji menggunakan Goodness of Fit Test, dan Wald Statistic Test. Hipotesis diekstraksi dengan Model Regresi Logistik Biner. Seperti dalam beberapa penelitian sebelumnya perusahaan dinyatakan tertekan jika perusahaan memiliki laba bersih negatif selama 2 tahun berturut-turut. Hasil analisis data dari Binary Logistic Regression menegaskan bahwa leverage keuangan, profitabilitas, dan aktivitas perusahaan memiliki pengaruh signifikan secara parsial terhadap kesulitan keuangan. Dari hasil uji statistik wald, aktivitas ditemukan menjadi rasio terbaik untuk menentukan kesulitan keuangan. Hasil dari penelitian ini dapat diterapkan untuk mengambil tindakan korektif bila perlu untuk meminimalkan kegagalan perusahaan. Investor dan kreditor juga akan dapat menghindari menempatkan sumber daya mereka di perusahaan yang mengalami kesulitan finansial secara tidak sadar
English Abstract
The goal of this study was to test whether liquidity, financial leverage, profitability, and activity able to predict financial distress in the coal mining sector of Indonesia companies listed in the Indonesia Stock Exchange. Explanatory research is the nature of this research. Secondary data was used and obtained through review of literature including articles, journals and published financial reports and accounts. The study used several financial ratios in financial reports of groups of financially distressed companies and actively sound companies in Indonesia period 2014-2017 with the goal to determine the most significant and reliable ratios for predicting financial distress. The sampling technique used purposive sampling and the research instruments were tested using the Goodness of Fit Test, and Wald Statistic Test. The hypothesis extracted with Binary Logistic Regression Model. Like in some previous studies the companies were stated as distressed if the company has negative net income for 2 consecutive years. Results of the data analysis from Binary Logistic Regression confirmed that financial leverage, profitability, and activity of the company have a significant effect partially to financial distress. From the wald statistic test results, activity was found to be the best ratio for determining financial distress. The results from this study can be applied to take corrective action when necessary to minimize company failures. Investors and creditors will also be able avoid placing their resources in financially distressed companies unconsciously
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/719/052001753 |
| Uncontrolled Keywords: | liquidity, financial leverage, profitability, activity, financial distress |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Endang Susworini |
| Date Deposited: | 08 Nov 2020 12:36 |
| Last Modified: | 08 Nov 2020 12:36 |
| URI: | http://repository.ub.ac.id/id/eprint/178844 |
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