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
| Main Authors: | Agustia, Irli Mita, Susyanti, Jeni, Salim, M. Agus |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
UNIVERSITAS ISLAM MALANG
, 2019
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| Online Access: |
http://riset.unisma.ac.id/index.php/jrm/article/view/2192 http://riset.unisma.ac.id/index.php/jrm/article/view/2192/2075 |
Daftar Isi:
- 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