ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS

Puji Astuti, Sugeng Pamudji

Abstract


This  study  analyzes  the  impact  of  going  concern  opinion,  financial actor’s  like liquidity, solvability, cash flow, and non financial factor’s like size of  firm and age of firm on probability of financial distress.. Population that use in study is 468 listed manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique.The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm, solvability, and size of firm  not affect to financial distress

Keywords


probability of financial distress, going concern opinion, financial factor’s, non financial factor’s

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


___________________________________________________

Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806