Analisis Potensi Kebangkrutan Menggunakan Metode Altman Z-Score Pada Perusahaan Sub Sektor Plastik dan Kemasan
DOI:
https://doi.org/10.23887/bjm.v6i2.26952Keywords:
bankruptcy, Altman z-score, stock exchangeAbstract
The purpose of this study was to analyze the condition of the company using the Altman Z-Score method in predicting bankruptcy potential in the company. The research method used in this research is descriptive research. Data collection methods use the company's financial statements, namely the balance sheet and income statement of the Company. The results showed that: (1) the results showed five variables in the Altman Z-Score model in 2016, 6 companies were predicted not to go bankrupt and had a high Z-Score value. (2) the results showed five variables in the Altman Z – Score model in 2017, 6 companies are predicted not to go bankrupt and have a high Z-Score value. (3) the results showed five variables in the Altman Z – Score model in 2018, 5 companies were predicted not to go bankrupt and one company was categorized in the Gray or Gray area.
References
Altman, Edward I. 1968. Financial Ratios, Discriminant Analysis and The Prediction of Corporate Bankruptcy. Financial of Finance.
Altman, E. I. 2000. Predicting financial distress of companies: Revisiting the Z Score and Zeta® Models. Updated from E. Altman, Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. Journal of Banking & Finance.
Arikunto, suharsimi. 1998. Prosedur penelitian suatu pendekatan praktik. Rineka Cipta: Jakarta.
Darsono, Prawironegoro. 2005. Akuntansi Manajemen. Jakarta: Diadit Media.
Endri. 2009. Prediksi Kebangkrutan Bank Untuk Menghadapi dan Mengelola Perubahan Lingkungan Bisnis: Analisis Model Altman Z-Score. Perbanas Quarterly Review.
Gabriela. 2011. Analisis Prediksi Kebangkrutan Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Makasar: Politeknik Makasar.
Harahap, Sofyan Syafri. 2008. Analisis kritis atas laporan keuangan. Jakarta: PT. Raja Grafindo Persada.
Harianto, Farid dan Siswanto Sudomo. 1998. Perangkat Teknik Analisis Investasidi Pasar Modal Indonesia. BEJ: Jakarta.
Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan. Jakarta: Salemba Empat
Indah, Trimustika. 2014. Analisis Model Z-score altman Terhadap Potensi Kebangkrutan (Financial Disstress) pada Perusahaan Telekomunkasi yang Delisting di Bursa Efek Indonesia (BEI). Universitas Bina Dharma Palembang.
Novi. Triharyanti Anastasia. 2008. Analisis Ketepatan Prediksi Kebangkrutan Dengan Menggunakan Altman Z-score Studi Emperis pada Perusahaan Manufactur yang Delisting di Bursa Efek Indonesia. Yogyakarta: Universitas Sanatana Dharma.
Nugroho. 2012. Analisis Prediksi Financial Distress dengan menggunakan Metode Altman Z- Score modifikasi 1995. Skripsi Fakultas Ekonomika dan Bisnis Universitas Diponegoro Semarang.
Prayogo, Fony. 2003. Analisis Perhitungan Internal Growt.h Rate Dan Sustainble Growth Rate dalam menentukan kebangkrutan Perusahaan. Skripsi Fakultas Ekonomi Universitas Kristen Petra Surabaya.
Purwanti, Yulia. 2005. Analisis Rasio Keuangan Dalam Memprediksi Kondisi Keuangan Finansial Distress Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta. Yogyakarta: Universitas Islam Indonesia. Salatiga. Vol. 5 No. 9 Tahun 2012.
Rahardian, Monica. 2004. Studi Potensi Kebangkrutan Perusahaan Publlik di Indonesia. Tesis Universitas Diponegoro.
Ross, Stephen A, etc. 2009. Fundamental of Corporate Finance. Jakarta: Salemba empat.
Santoso, Robert C. 2006. Analisa Perbandingan Metode Memprediksi
Kebangkrutan Dalam Lembaga Perbankan (Kasus Likuidasi Perbankan di Indonesia tahun 1999). Skripsi Universitas Kristen Petra Surabaya.
https://www.idx.co.id/perusahaan - tercatat / laporan keuangan dan tahunan
