ANALISIS DISKRIMINAN ALTMAN UNTUK MEMPREDIKSI TINGKAT KEBANGKRUTAN PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)

Main Author: Yulianti, Yulianti
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2008
Subjects:
Online Access: http://eprints.umm.ac.id/7127/1/ANALISIS_DISKRIMINAN_ALTMAN_UNTUK_MEMPREDIKSITINGKAT_KEBANGKRUTAN_PERUSAHAAN_MANUFAKTURYANG_TERCATAT_DI_BURSA_EFEK_INDONESIA.pdf
http://eprints.umm.ac.id/7127/
Daftar Isi:
  • This research is empirical study with Discriminant Analysis headline Altman for predict level of bankcruptcy manufacturing business which noted in Indonesia Stock Exchange ( BEI). Purpose of this research is to know how condition of manufacturing business by using an analyzer, that is discriminant analysis Altman. Researcher applies discriminant analysis formula Altman which its(the coefficient is recounted by using program help version 120, that is Z= 0,566X1 – 0,444X2 + 0,573X3 + 0,099 X4 + 0,380X5. Yardstick to determine condition of manufacturing business, that is Z > 0,478 hence admission company in category doesn't go broke and Z < 0,478 hence admission company in categorizing bankrupt. Result of calculation from the year 2004-2006 it is concluded that in the year 2004 there are 22 companies entering bankrupt category and 35 companies entering category doesn't go broke. In the year 2005 there are 18 companies entering bankrupt category and 39 companies entering category doesn't go broke. In the year 2006 there are 20 companies entering bankrupt category and 37 companies entering category doesn't go broke. Some suggestions which can be submitted, that is: for company entering bankrupt category is better if the side of manager takes correct stages steps to increase continuity of business. The step can be in the form of restructuring or amortization scheduling of obligation owned, increases sale, and does cost efficiency.