Date: 01-12-2021 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN FAKTOR INTERNAL DAN FAKTOR EKSTERNAL PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016

Detail
Author Christina Rosi Yuliani
Category Akuntansi Manajemen dan SIA

Abstract

Identifying financial distress is very essential as an early warning for the company, investor, creditor or another party. This research uses 10 companies as the sample in 5 years’ time span. This research uses quantitative descriptive method. The internal factors are proxied by QR, DAR,TATO and ROA. The external factors are proxied by Interest rate, Inflation and Stock Price Change. The internal and external factors as an independence variable; and financial distress as independence variable by using regression which is processed in software SmartPLS 2.0.m. From this research shows that QR, DAR and stock price change variable are deleted from model because it has loading factor 0.6. Hence, the internal factor is only proxied by TATO and ROA, while the external factor is proxied by interest rate and inflation. From the research testing can be concluded that, the internal factor has significant influence and negative to financial distress, means that the internal factor is directly influenced to financial distress and the higher the value of internal factor; the smaller of the company having financial distress. The external factor doesn’t have any significant influence and positive to financial distress, means that the external factor doesn’t have any direct influence to financial distress and the higher the external; the higher the possibilities of the company having financial distress.