Pengaruh Rasio Keuangan Terhadap Prediksi Kebangkrutan Perusahaan Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2007-2010

Abstract

This research aims to know the impact of bankruptcy prediction of company with financial ratio and to find which financial ratio dominate the result of company’s bankruptcy. In this research, Author use financial statement data of food & beverages that listed in BEI year 2007-2010. In its data process, Author uses logistic regression analysis. Conclusion of this financial ratios research that does impact bankruptcy prediction of food & beverages company are liquidity ratio with CR variable, liquidity ratio with CATA variable, and Financial Leverage ratio with EQTA variable.