FAKTOR-FAKTOR KEUANGAN SEBAGAI PREDIKTOR KEGAGALAN BISNIS PADA BISNIS MAHASISWA

Abstract

The start-up business is a business that last for 0 to 42 months old, starting from the discovery phase, the firm emergence phase, the baby-business phase, to the operating phase. Start-up businesses does not always last more than 42 months. The purpose of this study is to predict financial factors that cause business failure. This study uses five financial ratios in predicting failure with student business, namely activity ratios, cash flow ratios, solvency ratios, liquidity ratios, and profitability ratios. The population of this study is start-up businesses high students. 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 business.