ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN
Abstract: The purpose of this
study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER),
Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio
(DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin
(GPM), Operating Profit Margin (OPM) influential in distinguishing healthy
firms and perusahaa bankruptcy discriminant model. Based on discriminant
analysis of known groups of healthy companies and a group of companies that
went bankrupt differ significantly, from 9 (nine) variables are in use only 4
(four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross
Profit Margin is selected and able to differentiate healthy companies and
companies go bankrupt, while the 5 (five) of the variables, Turn Over Total
Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating
Profit Margin are not able to differentiate healthy and bankrupt companies.
Keywords: Current Ratio ,Debt
Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets,
Return on Equity
Penulis: Yulinartati
Kode Jurnal: jpakuntansidd120429