PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY)

This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (fourty two companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, springate score, zmijewski score..

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MEMPREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN SCORE, GROVER SCORE, ZMIJEWSKI SCORE (STUDI KASUS PADA PERUSAHAAN PERBANKAN)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.1.22372.2019 ◽

2019 ◽

Vol 14 (1) ◽

Author(s):

. Hantono

Keyword(s):

Data Analysis ◽

Data Collection ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Fiscal Year ◽

Collection Method ◽

Analysis Technique

This study aims to detect the financial distress on banking companies listing on the Indonesia Stock Exchange period 2013-2017 by using altman score, grover score, zmijewski score.The object of this study is all banking companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 43 (fourty three companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, zmijewski score..

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THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOWARD RETURN ON ASSETS (CASE STUDY ON CONSUMER GOODS COMPANY)

ACCOUNTABILITY ◽

10.32400/ja.24804.7.02.2018.64-73 ◽

2018 ◽

Vol 7 (02) ◽

pp. 64

Author(s):

Hantono Hantono

Keyword(s):

Consumer Goods ◽

Stock Exchange ◽

Sampling Technique ◽

Fiscal Year ◽

Return On Assets ◽

Current Ratio ◽

Leverage Ratio ◽

Analysis Technique ◽

Equity Ratio

This study aims to detect the effect liquidity ratio, leverage ratio and profitability on consumer goods companies listing on the Indonesia Stock Exchange 2014 – 2017. The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2014 – 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (forty two companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using current ratio, debt to equity ratio and return on assets.

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PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v9i1.484 ◽

2019 ◽

Vol 9 (1) ◽

Author(s):

Husna Anniyati ◽

Hermanto Hermanto ◽

Siti Aisyah Hidayati

Keyword(s):

Data Analysis ◽

Firm Size ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Debt Level ◽

Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

10.31227/osf.io/uysq8 ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

10.31227/osf.io/gw98h ◽

2019 ◽

Author(s):

Yelis Analisa

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p04 ◽

2020 ◽

Vol 30 (2) ◽

pp. 319

Author(s):

Ni Luh Putu Eka Suarniti ◽

Maria M. Ratna Sari

Keyword(s):

Data Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Data Collection ◽

Sampling Method ◽

Sampling Technique ◽

Financial Statements ◽

Accounting Fraud ◽

Collection Method ◽

Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

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Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i02.p15 ◽

2018 ◽

pp. 1205

Author(s):

Siti Fatimah ◽

I Dewa Nyoman Wiratmaja

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Consumer Goods ◽

Financial Distress ◽

Stock Exchange ◽

Participant Observation ◽

Sampling Technique ◽

Auditor Switching ◽

Analysis Technique ◽

The Relationship

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company

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Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i2.1122 ◽

2020 ◽

Vol 3 (2) ◽

pp. 300-310

Author(s):

Stephanie Stephanie ◽

Lindawati Lindawati ◽

Suyanni Suyanni ◽

Christine Christine ◽

Efvina Oknesta ◽

...

Keyword(s):

Real Estate ◽

Financial Distress ◽

Quantitative Research ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Company Size ◽

Data Types ◽

Analysis Technique

At present the development of property and housing companies is very rapid. The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indonesia Stock Exchange for the period 2013-2017 with 145 observational samples. The sampling technique is a purposive sampling method. Data Analysis Technique used is Logistic Regression. The results of this study are liquidity affecting financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Leverage does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. The size of the company does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Liquidity, leverage and company size affecting financial distress in Property and Estate companies listed on the Indonesia Stock Exchange. Keywords: Liquidity, Leverage, Company Size and Financial Distress

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PREDIKSI KEBANGKRUTAN MODEL SPRINGATE PADA INDUSTRI TELEKOMUNIKASI

JEBA (Journal of Economics and Business Aseanomics) ◽

10.33476/jeba.v3i1.740 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Riani Fifrianti ◽

Perdana Wahyu Santosa

Keyword(s):

Financial Distress ◽

Financial Risk ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Telecommunications Industry ◽

Bankruptcy Prediction ◽

Bankruptcy Problem ◽

Financial Condition

This study purposes to analyze of corporate bankruptcy prediction of telecommunication industry in Indonesia with Springate model. The data used in the form of financial statements published by the telecommunications industry at Indonesia Stock Exchange for 2009-2013 period. The sampling technique of this study was determined by purposive sampling method for six samples from Indonesia Stock Exchange (IDX). The results using Springate model shows that two companies, PT Bakrie Telecom, Tbk and PT Smartfren, Tbk could potentially bankrupt in the future and three companies For PT Indosat, Tbk, PT XL Axiata, Tbk and PT Inovisi Infracom, Tbk are classified have financial distress problem. The company that very good results is PT Telekom Indonesia, Tbk and categorized has no bankruptcy problem. In general analysis telecommunication caompany have no good financial condition because business risk and financial risk are higher relatively than other industry.

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