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ANALISIS KOMPARASI POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE (1968), SPRINGATE (1978) DAN ZMIJEWSKI (1984) PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2017

Jurnal Ilmiah Riset Manajemen

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Title ANALISIS KOMPARASI POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE (1968), SPRINGATE (1978) DAN ZMIJEWSKI (1984) PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2017
 
Creator Agustia, Irli Mita
Susyanti, Jeni
Salim, M. Agus
 
Description ABSTRACT             This study aims to examine the comparative potential of bankruptcy using the Altman Z-Score (1968) method, the Springate method (1978) and the Zmijewski (1984) method in the banking industry listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 period. The population in the study were 43 companies, and the sample in this study used a purposive sampling technique totaling 19 companies. The data analysis method used in the study was a non-parametric test with the Kruskal Wallis test.Among the Altman Z-Score 1968, Springate 1976 and Zmijewski methods in 1984 there were significant differences in the banking companies listed on the Stock Exchange in the period 2016-2017 with the Mean Rank Altman Z-Score Method of 73.37, the Zmijewski Method of 57.50 and the Springate Method of 41.63. This result is also supported by the kruskal wallis test between the three models producing Asiymp values. Sig. amounting to 0.000 which shows probability <0.05 so that it can be interpreted that there is a difference in predicting bankruptcy between the methods of Altman, Springate and Zmijewski.Keywords: bankruptcy, prediction models, financial statemen
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2019-02-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/2192
 
Source Jurnal Ilmiah Riset Manajemen; Ejrm Vol 08. No 01 Februari 2019
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/2192/2075
 
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