Analisis rasio keuangan untuk memprediksi financial distress pada perusahaan pertambangan di Indonesia
DOI:
https://doi.org/10.29407/nusamba.v5i1.13526Keywords:
financial distress, rasio keuangan, regresi logistikAbstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap potensi financial distress perusahaan. Populasi yang digunakan dalam penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2018. Hasil analisis statistik menggunakan regresi logistik menunjukkan bahwa rasio keuangan yang diproksikan dengan current ratio, rasio arus kas operasi, debt to assets ratio, return on assets dan total assets turnover secara bersama-sama memberikan pengaruh terhadap financial distress, sedangkan secara parsial hanya rasio arus kas operasi, return on assets dan total assets turnover yang berpengaruh terhadap financial distress. Kesimpulan dari penelitian ini adalah rasio keuangan dapat digunakan sebagai alternatif model prediksi potensi financial distress untuk menghindari atau meminimalisir resiko terjadinya financial distress suatu perusahaan.
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