STUDI TENTANG KESEHATAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA

Abstract

This research explores some predictor variabels of financial performance, compares financial performance of the company on absolut ratio and relative ratio to predict financial distress. We found variabels leverage investment intensiveness, long term solvency, activity and productivity as predictor of financial performance. The absolute ratio of OIOA, CLTA, SQA and STA can be used to predict financial distress and 71.43% of original grouped cases correctly clasified. The relative ratio of RS_OIOA, RS_TLTA, RS_SQA, RS_SFA, RS_STA dan RS_EATS can be used as predictor of financial distress and 69.5% of original grouped cases correctly classified.