Pengaruh Aktivitas, Leverage, Dan Pertumbuhan Perusahaan Dalam Memprediksi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2012)
Abstract: This study aimed to
examine the effect of activity, leverage, and firm growth to predicting
financial distress in the manufacturing companies listed on the Indonesia Stock
Exchange. The population are all manufacturing companies listed on the
Indonesia Stock Exchange in 2009-2012. Samples was determined by purposive
sampling method, sample obtained as much as 77 companies. The techniques of
data analysis used is logistic regression analysis, data processing with SPSS
version 16.0. The results of study concluded that (1) activity as measured by
inventory turnover has no effect in predicting financial distress; (2) leverage
as measured by debt ratio has a positive and significant effect in predicting
financial distress; and (3) firm growth as measured by sales growth has a
negative and significant effect in predicting financial distress.
Penulis: Mesisti Utami
Kode Jurnal: jpakuntansidd150521
