Analisis Rasio Keuangan untuk Memprediksi Financial Distress pada PT Austen Jaya di Bandar Lampung

Penulis

  • Irwandi Irwandi Staf pengajar pada AMIK DIAN CIPTA CENDIKIA LAMPUNG

DOI:

https://doi.org/10.25181/esai.v16i2.2546

Kata Kunci:

Current Ratio, Return on Asset, Leverage, Financial Distress

Abstrak

The purpose of this study was to predict financial distress using financial ratio analysis at PT AUSTEN JAYA in Bandar Lampung. The ratio analysis used is the current ratio, return on assets, and leverage. The research data used was obtained directly through interviews and equipped with financial reports for four years from 2018 to 2021. The research method used is descriptive method on the results of financial ratio analysis. Based on the results of the study, it was found that returns on assets decreased continuously from 10.05% in 2018 to 9.04% in 2019, and fell again in 2020 by 6.15%, and there was a slight increase in 2021 to 6.25%. This situation describes the prediction of the occurrence of financial distress in accordance with the results of previous studies that profitability affects the prediction of financial distress. Another thing that supports is the curent ratio which continues to decline on the other hand, the leverage continues to increase. This situation shows the existence of financial difficulties indicated by the company's inability to earn profits, difficulty paying obligations, and the company's financing is increasingly dependent on outside parties. It is hoped that the company will immediately take steps to improve its finances, especially be careful with debt and secondly, do efficiency seriously.

Unduhan

Data unduhan belum tersedia.

Biografi Penulis

Irwandi Irwandi, Staf pengajar pada AMIK DIAN CIPTA CENDIKIA LAMPUNG

Staf pengajar pada AMIK DIAN CIPTA CENDIKIA LAMPUNG

Referensi

Jurnal

Afriyeni, E. 2012. Model Prediksi Financial distress Perusahaan. Polibisnis, volume 4 nomor 2 Oktober 2012, hal 2 – 10 https://adoc.pub/model-prediksi-financial-distress-perusahaan.html

Almilia, L. S. dan Kristijadi. 2003. Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial distress Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Jakarta. Jurnal Akuntansi dan Auditing Indonesia. JAAI volume 7 no. 2 Desember 2003, hal. 183 – 210. https://www.neliti.com/publications/75414/analisis-rasio-keuangan-untuk-memprediksi-kondisi-financial-distress-perusahaan.

Altman, E. I., 1968. Financial Ratios, Discriminant Analysis And The Prediction of Corporate Bankruptcy. The Journal of Finance volume 23, issue 4/ p.589-609. https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1540-6261.1968.tb00843.x

Lau, A. H. L. 1987. A Five-State Financial distress Prediction Model. Journal of Accounting Research, 25 (1).

Buku

Fahmi, I. 2014. Manajemen keuangan perusahaan dan pasar modal.edisi pertama. Mitra Wacana Media. Jakarta.

Fahmi, I. 2013. Analisis Laporan Keuangan. Bandung: Alfabeta

Fachrudin, Khaira,M. 2008. Kesulitan Keuangan Perusahaan dan Personal. Medan: USU Press.

Jogiyanto. 2004. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta, BPFE –Yogyakarta.

Kasmir. 2017. Analisis Laporan Keuangan. Edisi 1. Cetakan 10. Rajawali Pers : Jakarta

Subramanyam, K.R., dan Wild, John J. 2012. Analisis Laporan Keuangan: Financial Statement Analysis Buku 1. Jakarta: Salemba Empat

Umar Husein. 2011. Riset Akuntansi. PT Gramedia Pustaka Utama. Jakarta

Skripsi, Tesis, Disertasi

Reva Maymi Srengga. 2012. Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur Yang Terdaftar BEI. Universitas Jember. Jember

Verani, Elyzabet I Marpang, dan Derry Pratama. 2017. Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015). Universitas Kristen Maranatha. Bandung

Wiagustini, Ni Luh Putu. 2010. Dasar-dasar Manajemen Keuangan. Cetakan Pertama. Denpasar: Udayana University Press.

##submission.downloads##

Diterbitkan

2022-07-25

Terbitan

Bagian

Artikel