Prediksi Financial Distress Dengan Analisis Rasio Keuangan

  • Ni Nyoman Juli Nuryani Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Keywords: Financial dstres, Rasio keuangan

Abstract

This study aims to determine the Effect of Liquidity Ratios, Profitability Ratios, Economic Profitability Ratios and Laverage Ratios on Financial Distress Predictions in the Banking Sector in the Indonesia Stock Exchange. This study uses a quantitative approach. The sample used is data on the banking sector that has gone public with a total of 10 banks in the 2016-2018 period. The analysis technique used in this study is the classic assumption test, multiple linear regression analysis of determination analysis and hypothesis testing with T-Test and F-Test. The results showed that the Liquidity Ratio, Provitability Ratio, Profitability Ratio and Leverage Ratio affect the Financial Distress Prediction of banking companies on the Indonesia Stock Exchange by 78.3% and the remaining 21.7% is influenced by other factors not examined in this study. Profitability ratio is the ratio that has the most dominant influence on the company’s Financial Distress Prediction.

Downloads

Download data is not yet available.

References

Adnyana, I. P. A., & Dewi, M. S. (2020). Good Corporate Governance Enhancing Employee Performance. International Journal of Social Science and Business, 4(3), 400-406.

Adnyana, I. P. A., & Kusuma, G. P. E. (2020). The Concept of Karma Yoga and Its Relationship with Spiritual Intelligence and Employee Performance of LPD in Buleleng Regency. Journal of Business on Hospitality and Tourism, 6(2), 247-251.

Almilia, Luciana Spica. 2006. Prediksi Kondisi Financial Distress Perusahaan Go Public Dengan Menggunakan Analisis Multinomial Logit, Jurnal Ekonomi dan Bisnis, STIE Perbanas Surabaya, Vol.XII No.1, ISSN : 0854-9087.

Amazia, Christanty. 2010. Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Go-Public, Skripsi Yang Dipublikasikan, Jurusan Akuntasi, STIE Perbanas Surabaya.

Arthesa, Ade. Edia Handiman. 2006. Bank dan Lembaga Keuangan bukan Bank. Jakarta: PT. Indeks.

Ayuni, N. M. S., & Budiasni, N. W. N. (2019). The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District. International Journal of Social Science and Business, 3(4), 542-548.

Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.

Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.

Ayuni, N. M. S., Gorda, A. A. N. E. S., & Budiasni, N. W. N. (2019). ORIENTASI KEWIRAUSAHAAN SAAB MOTE DESA NAGASEPAHA SEBAGAI PRODUK IKONIK. Jurnal Ilmiah Manajemen dan Bisnis, 4(1), 1-11.

Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501-508.

Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2019). The Implementation of Spiritual Capital Saab Mote Craftsmen: Study of The Hindu Teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng). International Journal of Social Science and Business, 3(3), 336-340.

Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2020). Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja. Jurnal Akuntansi Profesi, 11(1), 107-114.

Darsono dan Ashari. 2005. Pedoman Praktis Memahami Laporan Keuangan, Yogyakarta: CV. Andi Offset.

Dewi, K. T. S. (2020). The influence of spiritual intelligence and emotional intelligence on job satisfaction and nursing performance. International Journal of Social Science and Business, 4(1), 66-73.

Dewi, K. T. S., & Romayanti, K. N. (2020). Improving the Performance of Pkh Social Assistance Assessed by The Perspective of Social Intelligence Based on Catur Paramitha And Work Commitments. International Journal of Social Science and Business, 4(4), 467-474.

Dewi, K. T. S., Herawati, N. T., AK, S., Werastuti, D. N. S., & SE, A. (2015). Persepsi Pemilik Umkm Terhadap Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Dewi, M. S. (2020). Motivation moderates the effect of internal control systems and budgetary participation on individual performance. International Journal of Social Science and Business, 4(1), 32-39.

Dewi, M. S., Darmawan, N. A. S., SE, A., Werastuti, D. N. S., & SE, A. (2015). Faktor-faktor yang Mempengaruhi Kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Bangli). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Dewi, M. S., Ferayani, M. D., & Kusuma, G. P. E. (2020). Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress. International Journal of Social Science and Business, 4(3), 444-454.

Diana Atim Iflaha. 2008. Analisis Financial Distress Dengan Metode Z-Score Untuk Memprediksi Kebangkrutan Perusahaan. (Studi Pada Perusahaan Restoran, Hotel Dan Pariwisata Yang Listing Di Bursa Efek Indonesia Periode 2003-2007). Skripsi Fakultas Ekonomi Jurusan Manajemen, Universitas Islam Negri Maulana Malik Ibrahim.

Ema Septiana. 2009. Analisis Tingkat Kesehatan Bank Berdasarkan Metode Camels. (Studi Empiris pada Perbankan Go Public yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2008). Skripsi Fakultas Ekonomi, Universitas Muhammadiyah Surakarta.

Fahmi, Irham. 2012. Analisis Laporan Keuangan. Bandung: CV Alfabeta.

Ferayani, M. D., Herawati, N. T., AK, S., & SINARWATI, N. K. (2015). PERSEPSI PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (PSAK 45) TENTANG ORGANISASI NIRLABA (STUDI EMPIRIS PADA PALANG MERAH INDONESIA SE-PROVINSI BALI). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Foster, George. 1986. Financial Statement Analysis, Second Edition, Prentice-Hall International Edition, Singapore.

Ghozali, Imam. 2007. Aplikasi Analisis Multivariat dengan Program SPSS. Badan Penerbit Universitas Diponegoro: Semarang.

Harahap, Sofyan Safri. 2009. Analisis Kritis atas Laporan Keuangan. PT. Raja Grafindo Persada: Jakarta.

Husnan, Suad dan Pudjiastuti, Enny. 2006. Dasar-dasar Manajemen Keuangan. Edisi Kelima. UPP STIM YKPN: Yogyakarta.

Kartika, R. D., Herawati, N. T., AK, S., ADIPUTRA, I. M. P., SE, S., & Si, M. (2015). FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LAPORAN KEUANGAN PADA BAGIAN KEUANGAN SETDA KABUPATEN BULELENG. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Made, D. H. I., Gde, B. I., Made, S. U., & Wayan, M. Y. I. G. (2019). Cultural management of economic resistance in Bali Aga community village of Kecamatan banjar district Buleleng. Russian Journal of Agricultural and Socio-Economic Sciences, 93(9), 183-192.

Ningsih, L. K., & Prastiwi, N. L. P. E. Y. (2019). Improving the Quality of Human Resources in Indigenous Village Institutions Through Work Culture Based on" Catur Marga" in Bali Aga Village, Buleleng Regency. International Journal of Social Science and Business, 3(3), 306-313.

Ningsih, L. K., Prastiwi, N. L. P. E. Y., & Ayuni, N. M. S. (2019). The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency. International Journal of Social Science and Business, 3(2), 77-85.

Pasek, G. W., Adnyana, I. P. A., & Satria, G. A. (2019). Effect Framing dalam Pengambilan Keputusan Investasi Tinjauan dari Kemampuan Numerik (Studi Eksperimen). KRISNA: Kumpulan Riset Akuntansi, 10(2), 125-130.

Prastiwi, N. L. P. E. Y., Ningsih, L. K., & Rianita, N. M. (2018). The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency. International Journal of Social Science and Business, 2(4), 245-250.

Ramadhani, Ayu Suci, dan Lukviarman, Niki. 2009. Perbandingan Analisis Prediksi Kebangkrutan Menggunakan Model Altman Pertama, Altman Revisi, Dan Altman Modifikasi Dengan Ukuran Dan Umur Perusahaan Sebagai Variabel Penjelas (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia), Jurnal Siasat Bisnis Vol. 13 No. 1.

S.Munawir. 2002. Analisis Informasi Keuangan. Yogyakarta Liberty: Yogyakarta.

Subramanyam, K.R. dan Wild, John J., Dalam Terjemahan Yanti, Dewi. 2010. Analisis Laporan Keuangan, Edisi 10, Buku 2. Salemba Empat: Jakarta.

Trisnawati, N. L. D. E., Dewi, M. S., & Aryawati, N. P. A. (2020). Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure. International Journal of Social Science and Business, 4(3), 383-389.

Trisnawati, N. L. D. E., Pasek, G. W., & Kartika, R. D. (2019). The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District. International Journal of Social Science and Business, 3(3), 329-335.

Trisnawati, N. L. D. E., Rianita, N. M., & Kartika, R. D. (2020). Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes. International Journal of Social Science and Business, 4(3), 437-443.

Widodo, Wahyu dan Setiawan, Doddy. 2009. Pengaruh Rasio Keuangan Terhadap Kondisi Financial Distress Perusahaan Otomotif, Jurnal Bisnis dan Akuntansi, Vol.11, No.2, Agustus 2009, Hlm. 107-119.

Winata, I. G. K. A., Sanjaya, N. M. W. S., & Astana, I. G. M. O. (2020). Entrepreneurship Orientation and Holistic Marketing Mix in Creating Competitive Advantages Bumdes. Journal of Business on Hospitality and Tourism, 6(2), 87.

Winata, I. G. K. A., Satria, G. A., & Adnyana, I. P. A. (2019). The Role of the Business Environment, Supply Chain Management and Quality Management in Improving the Competitive Advantage of Small Business Retail. International Journal of Social Science and Business, 3(3), 314-320.

Published
2021-12-01
How to Cite
Ni Nyoman Juli Nuryani. (2021). Prediksi Financial Distress Dengan Analisis Rasio Keuangan. ARTHA SATYA DHARMA, 14(2), 1-14. https://doi.org/10.55822/asd.v14i2.211

Most read articles by the same author(s)

1 2 > >>