Prediksi Finacial Distress Dalam Industri Textile Dam Garment (Bukti Empiris Di Bursa Efek Indonesia)

Yuanita, Ika (2010) Prediksi Finacial Distress Dalam Industri Textile Dam Garment (Bukti Empiris Di Bursa Efek Indonesia). JURNAL AKUNTANSI & MANAJEMEN, 5 (1). pp. 101-119. ISSN 1858-3687

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Abstract

This research is aimed to identifiy empirical evidence in the prediction of financial distress within textile and garment industries that listed by The Indonesia Stock Exchange in 2005-2008 with financial ratios predictor. Research design is explorative-case study approach, sample are consist of eight textile mill products and apparel and other textile products by purposive sampling method (four categorized by distress firms and four categorized by non-distress firms) in six years observation period. The statistic method is used to test on the research hypothesis is logistic regression. Overall, the results show that liquidity ratio (current asset-current liabilities ratio : CA/CL), profitability ratio (net income-total sales ratio : NI/Sales), financial leverage (current liabilities-total asset ratio : CL/TA), and net profit growth ratio (net profit growth-total asset growth : GNI/GTA) are significant and positively realationship variable to determine prediction of financial distress within textile and garment industries that listed by The Indonesia Stock Exchange in 2005-2008.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:439
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:01 Nov 2016 08:26
Last Modified:08 Nov 2016 13:51

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