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Hasil Pencarian

Ditemukan 2 dokumen yang sesuai dengan query
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Aulia Keiko Hubbansyah
"Bahwa kebangkrutan merupakan ancaman bagi perusahaan, terlepas dari besar atau tidaknya ukuran perusahaan tersebut. Karena itu salah satu fokus utama dalam studi keuangan dan akuntansi adalah merumuskan model yang mampu meramalkan terjadinya kebangkrutan mengingat dampak buruk yang dapat ditimbulkannya tidak hanya terhadap individu perusahaan, tetapi juga masyarakat secara umum yang kemudian dapat memicu timbulnya krisis di bidang lainnya seperti ekonomi; sosial; dan politik.
Penelitian ini bertujuan untuk mengidentifikasi rasio-rasio keuangan yang signifikan dalam meramalkan kebangkrutan perusahaan di Indonesia. Analisis dilakukan terhadap perusahaan non-financial yang dikeluarkan secara paksa (forced delisting) dari Bursa Efek Indonesia kurun waktu 2008-2012. Proses analisis dilakukan dengan menggunakan pendekatan Multiple Discriminant Analysis (MDA) dan Binary Logistic Regression (BLR).
Hasilnya didapati beberapa rasio keuangan seperti RETA, SEQ, WCTA, GPM, WCS, NITA, CS, STA memiliki perbedaan yang signifikan baik menurut model logit maupun diskriminan untuk periode dua tahun sebelum kebangkrutan, dalam membedakan kecenderungan perusahaan bangkrut dan tidak bangkrut. Pada periode satu dan dua tahun sebelum bangkrut, model MDA memiliki tingkat akurasi rata-rata yang lebih tinggi dibandingkan model regresi logit, namun demikian pada kedua model kebangkrutan tersebut sama-sama terjadi trend penurunan tingkat akurasi di periode satu tahun sebelum kebangkrutan.

That bankruptcy is a threat to the company, regardless of whether or not the size of the company. Because it's one of the main focus in the study of finance and accounting is to formulate a model that is able to predict the occurrence of bankruptcy given the devastating impact that can be caused not only to the individual companies, but also society in general which can then lead to crises in other fields such as economics; social; and politics. Information on the status/condition of the company, among other things, can be known through the analysis of financial statements.
This study aims to identify the financial ratios that are significant in predicting bankruptcy of the company in Indonesia. Analysis was performed on nonfinancial firms that were forcibly removed (forced delisting) of the Indonesia Stock Exchange 2008-2012. Process analysis is conducted by using Multiple Discriminant Analysis (MDA) and Binary Logistic Regression (BLR) approaches.
The result consists of several different financial ratios such as RETA, SEQ, WCTA, GPM,WCS, NITA, CS, STA has significant differences according to both logit and discriminant models for the period of two years before the bankruptcy. In the period of one and two years before the bankruptcy, MDA models have a higher level of accuracy than the Logit regression model. However, in both bankruptcy models reveal any downward trend in the level of accuracy of the one year period prior to bankruptcy.
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Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2013
S45853
UI - Skripsi Membership  Universitas Indonesia Library
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Aulia Keiko Hubbansyah
"This study examines the dynamic interactions between financial and business sector which are proxied with industrial growth, credit growth, property price growth and stock index growth using the spillover index approach of Diebold, et al, 2012 . Based on quarterly data on each variable over the period 1984q1 2015q4 for the ASEAN 4 countries, this study find that 1 spillovers between variables evolve rather heterogeneously over time for each country, 2 in the period shortly before crises, the link between variables become more pronounced both within and across the countries. In particular, the real sector plays a dominant role during earlier stages of the crisis, while the financial sector quickly takes over as the dominant source of spillovers in deepening the crisis. 3 credit growth in Thailand is the dominant transmitter of shocks to the ASEAN 3 countries. Overall, this result suggests that the magnitude and direction of spillovers between financial and business sector vary over time along with changes in the economic environment."
Depok: Universitas Indonesia, 2016
T46913
UI - Tesis Membership  Universitas Indonesia Library