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Manfaat Laba Dan Arus Kas Untuk Memprediksi Kondisi Financial Distress

dc.contributor.authorDjongkang, Fanni
dc.contributor.authorRita, Maria Rio
dc.date.accessioned2014-08-07T07:54:51Z
dc.date.available2014-08-07T07:54:51Z
dc.date.issued2014-07
dc.identifier.citationAlmilia, L.S. 2003. Analisis Faktor-Faktor yang Mempengaruhi Kondisi Financial Distress Suatu Perusahaan yang Terdaftar di Bursa Efek Jakarta. Makalah yang disampaikan pada Simposium Nasional Akuntansi VI. Surabaya,16-17 Oktober. Almilia, L.S., Kristijadi, E. 2003. Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. JAAI Vol. 7. No. 2. Desember. ISSN: 1410-2420 Atmini, S., Wuryana. 2005. Manfaat Laba dan Arus Kas Untuk Memprediksi Kondisi Financial Distress pada Perusahaan Textile Mill Products dan Apparel And Other Textile Products yang Terdaftar di Bursa Efek Jakarta. Makalah yang disampaikan pada Simposium Nasional Akuntansi VIII. Solo, 15-16 September. Azis, A., Lawson, G.H. 1989. Cash Flow Reporting and Financial Distress Models: Testing and Hypotheses. Financial Management Vol. 19. No. 1 (Spring). Casey, C.J., Bartczak, N.J. 1984. Cash Flow –It’s Not the Bottom Line. Harvard Business Review, Vol. 62. July-August. Ediningsih, Sri Isworo. 2004. Rasio Keuangan dan Prediksi Pertumbuhan Laba: Studi Empiris pada Perusahaan Manufaktur di BEJ. Wahana-Jurnal Ekonomi, Manajemen dan Akuntansi, Vol.7, No.1 Gilberst, L.R., Khrishnagopal, M., & Wiggins, C.E. Jr. 1990. Predicting banckruptcy for Firms in Financial Distress. Journal of Business Finance and Accounting Vol. 17 (Spring). Hair, J.F., Anderson, R.E., Tatham, R.L., & Black, W.C. 1992. Multivariate Data Analysis: With Readings. New York: Macmillan Publishing Company. Hill. N. T., Perry, S.E., & Andes, S. 1996. Evaluating Firms in Financial Distress: An Event History Analysis. Journal of Applied Business Research Vol. 12, No. 3. Hofer. C.W. 1980. Turnaround Strategies. Journal of Business Strategy Vol. 1. Ikatan Akuntan Indonesia. 2012. Pernyataan Standar Akuntansi No. 2. Penerbit Salemba Empat. Jakarta. Kaunang, James Marcel. 2013. Analisis Laporan Arus Kas sebagai Alat Ukur Menilai Kinerja pada PT. Pegadaian(Persero) Cabang Manado Timur. Jurnal EMBA, Vol.1, No.3 Kpodoh, B. 2009. Bankruptcy and Financial Distress Prediction in the Mobile Telecom Industry. McCue, M.J. 1991. The Use of Cash Flow to Analyze Financial Distress in California Hospitals. Hospital and Health Service Administration, Vol. 36. Santoso, S. 1999. SPSS: Mengolah Data Statistik Secara Profesional. Jakarta: PT. Elex Media Komputindo Platt, H., Platt, M.B. 1990. Develooment of a Class of Stable Predictive Variables: The case of Banckrupty Prediction. Journal of Business Finance Accounting 17. ________, 2002. Predicting Financial Distress. Journal of Service Professionals Vol. 56. Wahyuningtyas, F. 2010. Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress (Studi Kasus pada Perusahaan Bukan Bank yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2005-2008). Semarang. Whitaker, R.B. 1999. The Early Stages of Financial Distress. Journal of Economics and Finance, Vol. 23. Widodo, E. 2005. Pengaruh Tingkat Kesulitan Keuangan Perusahaan terhadap Konservatisme Akuntansi. Makalah yang disampaikan pada Simposium Nasional Akuntansi VIII. Solo, 15-16 September.en_US
dc.identifier.isbn978-602-70429-1-9
dc.identifier.urihttp://hdl.handle.net/11617/4657
dc.description.abstractThis study aims to empirically examine and analyze the effect of earnings and cash flows to predict financial distress of the manufacturing companies in the textile and garment sector using financial and non-financial variables. This study used secondary data obtained from the company's financial statements in the period 2009 to 2012 that are listed in the Indonesia Stock Exchange. The results of this study showed that the profit model is strong enough to use as a model for the prediction of financial distress of a company, while the cash flow model can not be used as a predictive model of financial distress of a company because it is statistically insignificant. In other words, it is better to predict financial distress condition defined in terms of profitability than in cash flow.en_US
dc.publisherUniversitas Muhammadiyah Surakartaen_US
dc.subjectFirm Financial Performanceen_US
dc.subjectCash Flowen_US
dc.subjectEarningsen_US
dc.subjectFinancial Distressen_US
dc.titleManfaat Laba Dan Arus Kas Untuk Memprediksi Kondisi Financial Distressen_US
dc.typeArticleen_US


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