ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA CV. TIMORESE COMPUTER

Abstract

Financial statements can be used as a basis for measuring the health of a company through existing financial ratios. Financial conditions that decline in companies experiencing bankruptcy conditions are often referred to as financial distress. The purpose of this study is to determine the liquidity ratio (current ratio, quick ratio, cash ratio), profitability (return on assets, return on equity), leverage (debt to assets ratio, debt to equity ratio) and activity (inventory turnover, total assets turn over) predicts financial distress. This research was conducted on CV. Timorese Computer, Jalan Tompello No.23, Oetete, Oebobo, Kupang, East Nusa Tenggara. This study uses a quantitative descriptive method. The data analysis technique used in this research is secondary data and quantitative descriptive using industry standards. The results of this study indicate that liquidity (current ratio, quick ratio, cash ratio) experience financial distress, while profitability (return on assets, return on equity), leverage (debt to assets ratio, debt to equity ratio) not experiencing financial distress as well as with activities using the total assets turnover that results are not experiencing financial distress