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Pengaruh Liquidity Ratio dan Sales Growth Ratio terhadap Prediksi Kondisi Financial Distress

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dc.contributor Fakultas Ekonomi dan Bisnis
dc.creator Putri, Indhira Medelina
dc.creator Nurdin, Nurdin
dc.creator Sevriana, Lufthia
dc.date 2020-01-26
dc.identifier http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19796
dc.identifier 10.29313/.v6i1.19796
dc.description Abstract. This study aims to determine the effect of liquidity ratio and sales growth ratio on financial distress. This study used a purposive sampling method and obtained 34 companies. Then do the data transformation which finally got 13 companies. The population in this study are manufacturing companies of various industrial sectors registered in BEI in the period 2016-2018. Data analysis method in this research is panel data regression analysis using eviews 10 software. The random effect model was chosen after going through 3 tests of the panel data regression model selection test. Based on the tests that have been done, it can be concluded that the simultaneous liquidity ratio proxied by CR (Current Ratio) and sales growth ratio proxied by GoS affects the financial distress. While partially, only the variable liquidity ratio that affects financial distress.Keywords: Liquidity ratio, Sales Growth ratio, Financial Distress.Abstrak. Penelitian ini bertujuan untuk mengetahui Pengaruh Liquidity ratio dan Sales Growth ratio terhadap Financial Distress. Penelitian ini menggunakan metode purposive sampling dan diperoleh 34 perusahaan. Lalu melakukan transfomasi data yang akhirnya mendapatkan 13 perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor Aneka Industri yang terdaftar di Bei periode 2016-2018. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 10. Model random effect dipilih setelah melalui 3 tes uji pemilihan model regresi data panel. Berdasarkan uji yang telah dilakukan, maka dapat ditarik kesimpulan bahwa secara simultan liquidity ratio yang diproksikan oleh CR (Current Ratio) dan sales growth ratio yang diproksikan dengan GoS berpengaruh terhadap financial distress. Sedangkan secara parsial, hanya variabel liquidity ratio yang berpengaruh terhadap financial distress.Kata kunci: Liquidity ratio,Sales Growth ratio, Financial Distress.
dc.format application/pdf
dc.language eng
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19796/pdf
dc.rights Copyright (c) 2020 Prosiding Manajemen
dc.source Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 133-137
dc.source Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 133-137
dc.source 2460-6545
dc.source 10.29313/.v6i1
dc.subject Manajemen
dc.subject Liquidity ratio,Sales Growth ratio, Financial Distress
dc.title Pengaruh Liquidity Ratio dan Sales Growth Ratio terhadap Prediksi Kondisi Financial Distress
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif


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