Pengaruh Return On Asset, Return On Equity Dan Current Ratio Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur sektor Semen Yang Terdaftar Di Bursa Efek Indonesia

This study aims to analyze the effect of Return on Assets, Return
On Equity and Current ratio in predicting the Financial Distress of
cement companies listed on the Indonesia Stock Exchange for the period
2014-2018. The sample was determined using purposive sampling,
namely the financial statements of the cement sector companies listed on
the Indonesia Stock Exchange during the 2014- 2018 period as many as 5
companies with 5 years of observation resulting in 30 samples. The
results showed that the variable return on assets partially has a positive
and significant effect in predicting financial distress with a significance
value of 0.007 < 0.05, return on equity is partially positive and
significant in predicting financial distress with a significance value of
0.009 <0.05. and the current ratio partially has a positive and significant
effect in predicting the occurrence of financial distress with a
significance value of 0.000 <0.05. Return on assets, return on equity and
current ratio simultaneously have a significant effect in predicting
financial distress with a significance value of 0.000 <0.05. Return on
assets, return on equity and current ratio are able to explain financial
distress of 86.3%. Meanwhile, 13,7% is explained by other factors not
included in this study.
Keywords: Return On Assets, Return On Equity, Current Ratio and Financial Distres