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FAKTOR – FAKTOR KEUANGAN SEBAGAI PREDIKTOR KEGAGALAN BISNIS PADA BISNIS MAHASISWA [FINANCIAL FACTORS AS A PREDICTOR OF BUSINESS FAILURE IN STUDENT BUSINESSES]
Abstract
A start-up business is a business that is 0 to 42 months, starting with the discovery phase, the firm emergence phase, the baby-business phase, to the operating phase. Start-up businesses do not all last more than 42 months. The purpose of this study is to predict the financial factors that cause business failure. This study uses five financial ratios in predicting failure with student businesses, namely activity ratios, cash flow ratios, solvency ratios, liquidity ratios, and profitability ratios. The population of this study is student start-up businesses. The sample in this study is a business that has survived for at least two semesters and has documented financial reports. This study uses logistic regression in the SPSS application as an analytical tool. The results showed that the activity ratios, liquidity ratios, and profitability ratios had a significant effect on the failure of student businesses.
Abstrak Bahasa Indonesia Bisnis start-up merupakan bisnis yang berusia nol hingga 42 bulan, dimulai dari tahap discovery phase, firm emergence phase, baby-business phase, hingga operating phase. Bisnis start-up umumnya tidak semua bertahan setelah 42 bulan. Tujuan dari penelitian ini adalah untuk memprediksi faktor keuangan yang menyebabkan kegagalan bisnis. Penelitian ini menggunakan lima rasio keuangan dalam memprediksi kegagalan dengan bisnis mahasiswa, yaitu rasio aktivitas, rasio arus kas, rasio solvabilitas, rasio likuiditas, dan rasio profitabilitas. Populasi dari penelitian ini adalah bisnis start-up mahasiswa. Sampel dalam penelitian ini adalah bisnis yang bertahan minimal selama dua semester dan memiliki laporan keuangan yang terdokumentasi. Penelitian ini menggunakan regresi logistik pada aplikasi SPSS sebagai alat analisis. Hasil penelitian menunjukkan rasio aktivitas, rasio likuiditas, dan rasio profitabilitas berpengaruh signifikan terhadap kegagalan bisnis mahasiswa.
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DOI: http://dx.doi.org/10.19166/derema.v15i1.1916
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