Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia
This study aims to analyze financial ratios in predicting financial distress in banking companies listed on the IDX using the CAR, NPL, BOPO, ROA, ROE, and LDR ratios. The sampling technique is purposive sampling with the criteria of companies that have the potential to experience financial distress...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Jember
2021-04-01
|
| Series: | Jurnal Ekonomi Akuntansi dan Manajemen |
| Online Access: | https://jurnal.unej.ac.id/index.php/JEAM/article/view/17801 |
| _version_ | 1797951640022548480 |
|---|---|
| author | Anindya Aulia Nisa Elok Sri Utami Ana Mufidah |
| author_facet | Anindya Aulia Nisa Elok Sri Utami Ana Mufidah |
| author_sort | Anindya Aulia Nisa |
| collection | DOAJ |
| description | This study aims to analyze financial ratios in predicting financial distress in banking companies listed on the IDX using the CAR, NPL, BOPO, ROA, ROE, and LDR ratios. The sampling technique is purposive sampling with the criteria of companies that have the potential to experience financial distress, characterized by companies that experience negative net income for at least two consecutive years and those that do not. The method of analysis is logistic regression with data pooling. The results show that NPL can predict the financial distress condition of a banking company, while CAR, BOPO, ROA, ROE, LDR cannot predict the financial distress condition of a banking company.
Keywords: Financial Distress, Financial Ratios, Banking, Logistic Regression |
| first_indexed | 2024-04-10T22:34:53Z |
| format | Article |
| id | doaj.art-2b304fb3217245a29041e78a75cdf390 |
| institution | Directory Open Access Journal |
| issn | 1412-5366 2459-9816 |
| language | English |
| last_indexed | 2024-04-10T22:34:53Z |
| publishDate | 2021-04-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Ekonomi Akuntansi dan Manajemen |
| spelling | doaj.art-2b304fb3217245a29041e78a75cdf3902023-01-16T14:42:17ZengUniversitas JemberJurnal Ekonomi Akuntansi dan Manajemen1412-53662459-98162021-04-01201334410.19184/jeam.v20i1.1780117801Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek IndonesiaAnindya Aulia Nisa0Elok Sri Utami1Ana Mufidah2Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas JemberJurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas JemberJurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas JemberThis study aims to analyze financial ratios in predicting financial distress in banking companies listed on the IDX using the CAR, NPL, BOPO, ROA, ROE, and LDR ratios. The sampling technique is purposive sampling with the criteria of companies that have the potential to experience financial distress, characterized by companies that experience negative net income for at least two consecutive years and those that do not. The method of analysis is logistic regression with data pooling. The results show that NPL can predict the financial distress condition of a banking company, while CAR, BOPO, ROA, ROE, LDR cannot predict the financial distress condition of a banking company. Keywords: Financial Distress, Financial Ratios, Banking, Logistic Regressionhttps://jurnal.unej.ac.id/index.php/JEAM/article/view/17801 |
| spellingShingle | Anindya Aulia Nisa Elok Sri Utami Ana Mufidah Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia Jurnal Ekonomi Akuntansi dan Manajemen |
| title | Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia |
| title_full | Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia |
| title_fullStr | Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia |
| title_full_unstemmed | Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia |
| title_short | Analisis Kondisi Financial Distress pada Perusahaan Perbankan di Bursa Efek Indonesia |
| title_sort | analisis kondisi financial distress pada perusahaan perbankan di bursa efek indonesia |
| url | https://jurnal.unej.ac.id/index.php/JEAM/article/view/17801 |
| work_keys_str_mv | AT anindyaaulianisa analisiskondisifinancialdistresspadaperusahaanperbankandibursaefekindonesia AT eloksriutami analisiskondisifinancialdistresspadaperusahaanperbankandibursaefekindonesia AT anamufidah analisiskondisifinancialdistresspadaperusahaanperbankandibursaefekindonesia |