ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR ( Sebuah Studi Empiris Pada Perusahaan manufaktur Industri logam go public di BEI) Periode 2012-2016)

Authors

  • Buchari E Satiaputra Universitas Pamulang,
  • Herry Suherman Universitas Pamulang

DOI:

https://doi.org/10.32493/skt.v2i2.3272

Keywords:

WCTA, RETA, ROI, BVETL, TATO dan Z-Score

Abstract

Penelitian untuk menganalisis kinerja keuangan perusahaan
manufaktur dengan menggunakan motode Almant Z-Score yang
telah dimodifikasi tahun 1997 yang meliputi WCTA, RETA, ROI,
BVETL dan TATO sebagai variabel independen memiliki
hubungan yang positif terhadap Z-Score sebagai variabel
dependen yang mewakili kesulitan keuangan atau kebangkrutan
perusahaan akibat inflasi dan fluktuasi rupiah yang
berkepanjangan dan tidak ada kepastian. Pemilihan sampel
berdasarkan purposive sampling. Total sampel semua
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
Analisis digunakan adalah metode Altman Z-Score revisi 1997
merupakan analisis regresi berganda, analisis korelasi (PPM),
asumsi klasik, uji hipotesis terdiri dari uji koefisien determinasi,
uji-F dan uji-t. Pengujian digunakan program EVIEWS-7.

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Published

2019-01-01

Issue

Vol. 2 No. 2 (2019): Jurnal SEKURITAS

Section

Articles

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Open Access

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