The influence of financial ratios toward financial distress prediction with base lending rate as moderating variable: case in mining industries in indonesia

Lukman, Hendro and Tanusdjaja, Hendang and Konsetta, Nita The influence of financial ratios toward financial distress prediction with base lending rate as moderating variable: case in mining industries in indonesia. Karya Ilmiah Dosen.

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Abstract

The purpose of this study is to analyze the financial distress prediction in the mining industries in Indonesia by using financial ratio analysis. In this study, researchers used base lending rate as a variable moderation because the mining industries generally use debt in running its business. There were in companies that meet the requirements in this study within the accounting periods from 2012 to 2014. Data were analyzed using SPSS Ver. 22. The results show that the total assets turnover ratio and working capital to total assets ratio significantly influence financial distress prediction, meanwhile the Current Ratio, Quick Ratio, Debt to Equity Ratio, Total Debt to Total Assets Ratio, and Return On Assets did not have any impact on financial distress prediction eventhough the data had been processsed directly and through moderating variable. Therefore, the base lending rate as moderating variable did not strengthen or weaken the financial ratios to influence financial distress prediction.

Item Type: Article
Uncontrolled Keywords: Financial Distress, Financial Ratios, Base Lending Rate
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Ekonomi FE Tarumanagara
Date Deposited: 19 Jul 2017 17:18
Last Modified: 19 Jul 2017 18:50
URI: http://repository.untar.ac.id/id/eprint/1515

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