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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 3, November 2013, Hlm. 15-28

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY RATIO, INVENTORY TURNOVER RATIO DAN GROSS PROFIT MARGIN RATIO TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN

EDISON

STIE Trisakti
edison@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY RATIO, INVENTORY TURNOVER RATIO DAN GROSS PROFIT MARGIN RATIO TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN

ABSTRACT:

The purpose of this study is to test and analyze the effect of current ratio, debt to equity ratio, return on equity ratio, inventory turnover ratio and gross profit margin ratio to financial distress condition. The population used in this study are textile and garment companies listed at Indonesia Stock Exchange (IDX) that chooses for the period of 2007-2011 asthesample. Sample were classified to be financial distress and non financial distress using method of Altman Z-Score. Analysis data used this research is binary logistic regression. The result of this research indicate that gross profit margin ratio is affecting financial distress condition. Current ratio, debt to equity ratio, return on equity ratio and inventory turnover ratio are not affecting financial distress condition.

Keyword :Current Ratio, Debt to Equity Ratio, Return on Equity Ratio, Inventory Turnover Ratio, Gross Profit Margin Ratio, Financial Distress and Logistic Regression
 
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