PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN OTOMOTIF [JURNAL]

Abstrak: Financial distress is phase of degradation of condition of company's
finance that happened before the happening of bankruptcy or liquidation.
Financial distress condition happens before bankruptcy. This condition can be
predicted using models that have developed by many researchers. The purpose of
this research is to examine financial ratios that affect financial distress on
automotive industries. The sample of this research consists of 49 non distress firms
and 6 distress firms, it is chosen by purposive sampling. The statistic method which
is used to test on the research hipotesis is logistic regression. The result of this
research shows that liquidity ratio (current asset-inventory/current liabilities) and
profitability ratio (net income/total asset) affect financial distress.

Keywords: Financial distress, financial ratios, automotive firm

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