ANALISIS PENGGUNAAN LABA DAN ARUS KAS UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 - 2018

Authors

  • Anastasia Kistiningtyas Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Fery Panjaitan Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Arka'a Ahmad Agin Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Profit, Cash Flow, Financial Distress

Abstract

      This study uses a measuring instrument : Return On Asset, Working Capital to Total Assets, Current Assets to Current Liabilities, Equity to Total Assets, Retain Earning to Total Assets, Sales to Total Assets and Cash flow from operating activities to current liabilities. The sample in this study amounted to 9 companies out of a total population of 18 companies.

     The results showed that: (1) there is no significant influence between earnings to financial distress. This is evidenced by the value of t-count <t-table (-0.712 <2.03224). (2) The results of the study also prove that there is a significant effect between cash flows on financial distress. This is proven by the value of t-count> t-table (7,653> 2,30224) and (3) The results of the study indicate that there is a significant influence between earnings and cash flows on financial distress. This is proved by the value of F-count> F-table (30.35> 3.28).

Author Biographies

Fery Panjaitan, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Arka'a Ahmad Agin, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Kistiningtyas, A., Panjaitan, F., & Ahmad Agin, A. (2019). ANALISIS PENGGUNAAN LABA DAN ARUS KAS UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 - 2018. Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 151–158. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/96

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