Analisis Perbandingan Prediksi Kebangkrutan Perusahaan dengan Model Altman Z-Score, Springate, dan Grover
Keywords:
bankruptcy prediction, three modelsAbstract
Business activities necessary to predict if the company is in a good state or not. In this study aims to predict bankruptcy with Model Grover, Model Althman Z-Score Model Springate and to identify the difference between Model Grover, Model Altman Z-Score Model Springate. The type of research is the descriptive, research site of PT. BPR Tresna Niaga is located on Jl. Jendral Sudirman, Tiwugalih, Praya, regency of Lombok Tengah Nusa Tenggara Barat. The data source uses secondary data. The research analysis techniques are identifying data, calculating ratio ratios, creating bankruptcy prediction categories and making conclusions. There is a difference in ratio or results Z-score by using model Grover model and Altman Z-score with model Springate in the addiction of bankruptcy. Where to model Ghover is a disdiction of PT. BPR Tresna Niaga Praya is not in the condition of bankruptcy. Unlike the model of Altman Z-Score criteria of the predictions of PT. BPR Tresna Niaga Praya in the bankruptcy condition and the same as the Model Springate predictions in the position of bankruptcy. The suggestion of this research is that the analysis results are not fully used as a result of predicting bankruptcy, by predicting there are no measures to overcome financial difficulties. It is better to have financial analysis to improve financial performance and should further researchers post the research period
References
Indra, I Made, Cahyaningrum Ika, 2019. Cara Mudah Memahami Metodologi Penelitian. Yogyakarta : Depublish.
Ismail, 2018. Manajemen Perbankan Dari Teori Menuju Aplikasi. Jakarta : Prenadamedia Grup.
Marcelinda, S.O, Paramu Hadi, Puspitasari, Novi, 2014. Analisis Akurasi Prediksi Kebangkrutan Model Altman Z-Score Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. e-Jounal Ekonomi Bisnis dan Akuntansi, Volume 1 (1)2014:1-3. ISSN 2685-3523. http:// jurnal.unej.ac.id /index.php /e-JEBAUJ/ article/ view/ 556. Di akses tanggal 10 Maret 2020.
Prihanthini, NM ED, Sari Maria MR. 2013. Prediksi Kebangkrutan Dengan Model Ghover, Model Althman Z-Score Springate Dan Zmijewski Pada Perusahaan Food And Beverage Di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana 5.2. 2013:417-435 ISSN : 2302-8556. https:// ojs.unud.ac.id/ index.php/ Akuntansi/ article/ view7065/5331. Diakses 11 Maret 2020.
Sudiyatno, Bambang & Puspitasari, Elen, 2010. Tobin’s Dan Althman Z-Score Sebagai Induk Indikator Pengukuran Kinerja Perusahaan. Kajian Akuntansi. Februari 2010. Hal 9-21. ISSN :1979-4886. https:// www.unisbank.ac.id/ ojs/ index.php/ fe4/ article/ view/ 223.
Sugeng, Bambang, 2019. Manajemen Keuangan Fundamental. Yogyakarta : Deepublish.
Sugiyono. 2014. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung : Alfabeta.
Tambunan RW., Dwiatmanto, Endang M.G. Wi. 2015. Analisis Prediksi Kebangkrutan Perusahaan Dengan Menggunakan Metode Altman (Z-Score) (Studi Pada Sub Sektor Rokok Yang Listing Dan Perusahaan Delisting Di Bursa Efek Indonesia Tahun 2009-2013). Jurnal Administrasi Bisnis (JAB) Vol 2 No.1. http:// administrasibisnis. studentjoulnal.ub.ac.id/ index.php /jab/ article/ view/ 777. Dia akses tanggal 10 Maret 2020.
______Undang-Undang Republik Indonesia No. 4 tahun 1998 tentang Kepailitan
Widiyawati, A. T., Utoma S.W., Amah Nik., 2015. Analisis Rasio Altman Modifikasi Pada Prediksi Kebangkrutan Prusahaan Property dan Real Estate Yang Terdaftar Di BEI. Asset: Jurnal Akuntansi dan Pendidikan, Vol 4. No. 2. ISSN : 2477-4995. http://e-jounal.unipma.ac.id/index.php/asset/article/view/680. Di akses tanggal 10 Maret 2020.
Yuliastary, EC & Wirakusum, M.G. 2014. Analisis Financial Distress Dengan Metode Z-Score Althman, Spingate, Zmijewski. E Jurnal Akuntansi Udayana 6.3 :379-389. ISSN 2302-8556. Http://unud.ac.id/index.php/Akuntansi/article/view/8336/6213. Di akses tanggal 13 Maret 2020.
