ANALISIS REGRESI LOGISTIK MULTINOMIAL UNTUK MEMODELKAN PENURUNAN POSISI KEUANGAN PERUSAHAAN PUBLIK DI BEI

Abstract

Financial Statements issued by the company is one source of information about the company's financial position, performance and changes in financial position, which is very useful to support decision-making. In addition, external influences can also affect decline the company's financial position, such as the increase in fuel prices. This study explores the multinomial logistic regression analysis to model the decline financial position. The statistic method which is used to test on the research hypothesis is multinomial logistic reg ression. Decline in the company's financial condition is a dependent variable, and inde pendent variables used are the financial ratios of the company's financial statements. The financial ratios is profitability (NP/TA), eficiency (EBITDA/TA), likuidity (CR), leverage (DER), and solvability (RE and EQ). The result show that efficiency (EBITDA/TA),likuidity (CR), and Leverage (DER) is a significant variable to determine of down financial firms. Decline a company's financial condition models  is good based on goodness of fit tests with the pearson methods and deviance methods.

Keywords: Multinomial logistic regression, financial ratio, decline a company's financial condition models.