ANALISIS DISKRIMINAN ALTMAN UNTUK MEMPREDIKSI TINGKAT KEBANGKRUTAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)
| Main Author: | HENDRIK, FRITO TRI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/4418/1/ANALISIS_DISKRIMINAN_ALTMAN_UNTUK_MEMPREDIKSI_TINGKATKEBANGKRUTAN_PADA_PERUSAHAAN_MAKANAN_DAN_MINUMANYANG_TERCATAT_DI_BURSA_EFEK_INDONESIA.pdf http://eprints.umm.ac.id/4418/ |
Daftar Isi:
- Bankruptcy potential analysis can be used to give a judgment about the performance attained by the company, as a step of anticipation, to avoid from the greater loss. Research aims at reviewing the application the Altman discriminant analysis to predict the bankruptcy rate of food and beverage companies listed in Indonesian Stock Exchange (BEI) of the 2005 to 2007 period. Results of Altman discriminant analysis indicate that the bankrupt company category counts to 7 companies because of the incapability to produce profit, the low capability of guaranteeing liquidity rate, the less maximally resource management and the low company activity ratio. The category of decrement and recovery shows up 5 companies. Non-bankrupt category accounts to 7 companies because of the company capability to manage the resource to produce necessarily profit and to guarantee the company liquidity. Some suggestions may be given that the company in the bankrupt category should improve its liquidity rate by maximizing the marketing division to increase the sale. The company must plan the extension or rescheduling against the debt. Investors have to be careful for their investment by tracking the share development during their transaction in the Indonesian Stock Exchange. Further research will be expected to use additional period and to measure the accuracy of Altman discriminant analysis as a base to predict the bankruptcy rate.