Analisis Financial Distress Dengan Menggunakan Metode Altman Z-Score Dan Springgate Untuk Memprediksi Kebangkrutan Pada Perusahaan Jasa Keuangan Dan Asuransi (Studi Empiris Pada Perusahaan Di BUMN Tahun 2014 - 2016)

Saputri, Yosi Eka and Puspa Arum, Enggar Diah and Herawaty, Netty (2021) Analisis Financial Distress Dengan Menggunakan Metode Altman Z-Score Dan Springgate Untuk Memprediksi Kebangkrutan Pada Perusahaan Jasa Keuangan Dan Asuransi (Studi Empiris Pada Perusahaan Di BUMN Tahun 2014 - 2016). Jambi Accounting Review (JAR), 2 (3). pp. 270-279. ISSN 2747-1187

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Abstract

This study is entitled financial distress analysis using the Altman Z Score and Springgate methods to predict bankruptcy in financial and insurance services companies (empirical study of companies in BUMN 2014-2016). The research objective is to measure the potential financial distress of BUMN companies in Indonesia using the Altman Z Score and Springgate models and to see the differences in the assessment of potential financial distress using the Altman Z Score and Springgate models. The population in this study were financial and insurance service companies registered in BUMN in 2014-2016. The sampling method used was purposive sampling with a sample size of 10 companies. The analytical method used in this research is the wicoxon difference test using SPSS software. The results of this study concluded that (1) based on the assessment of potential financial distress with the Altman Z Score model in BUMN companies for the 2014-2016 period that the company was in a financial condition that was not bankrupt (2) based on the assessment of potential financial distress in the Springate model in BUMN companies for the 2014-2016 period that the company is in a bankrupt financial condition (3) Based on the results of the Wilcoxon test, it states that there are differences in the assessment of potential financial distress in BUMN companies using the Altman Z Score and Springate models Keywords: Financial distress, Altman Z Score, Springgate

Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Herawaty
Date Deposited: 11 May 2022 05:06
Last Modified: 11 May 2022 05:06
URI: https://repository.unja.ac.id/id/eprint/33375

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