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Distribusi Rasio Keuangan Industri Studi Empiris Di Bursa Efek Jakarta

Author

Listed:
  • Budi Setyo Suhartanto

    (Fakultas Ekonomi dan Bisnis, Universitas Gadjah Mada, Yogyakarta, Indonesia)

Abstract

Banyak pcnelitian akuntansi yang telah mcnunjukkan berbagai kemampuan rasio keuangan sebagai alat prediksi yang memadai. Kemampuan prediksi rasio keuangan diukur dengan alat prodiksi statistik yang dihubungkan dengan berbagai fenomena ekonomi, diantaranya: kebangkrutan, kegagalan penentuan kredit jangka panjang, serta return saham. Tetapi satu catatan yang penting dalam aspek-aspek penelitian statistik harus mengetahui distribusi dari variabel-variabell rasio keuangan yang diteliti sebagai dasar dari penelitian selanjutnya. Asumsi yang digunakan adalah rasio-rasio keuangan tersebut terdistribusi normal. Penelitian mengenai rasio keuangan telah dilakukan oleh Deakin (1976) dengan mengambil kasus di Amerika. Penelitian ini ditujukan untuk mengetahui apakah rasio-rasio keuangan industri di Indonesia terdistribusi normal. Alat uji yang digurakan adalah Chi-Square dengan menggunakan metode yang telah dirumuskan oleh Gujarati.

Suggested Citation

  • Budi Setyo Suhartanto, 1998. "Distribusi Rasio Keuangan Industri Studi Empiris Di Bursa Efek Jakarta," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 2(2), pages 111-136, Desember.
    • Handle: RePEc:uii:jaaife:v:2:y:1998:i:2:p:111-136
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