ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z SCORE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI:10.32502/JAB.V2I1.1165

Umi Sartika

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Abstract

ABSTRACTThe aim of this research is to test whether the altman model (z score) could be used to predict bankruptcy in the public companies in Indonesia Stock Exchange. Altman z score is one of the multivariate analysis-model which is useful to predict the company bankruptcy with the trusted accuracy level. This sample selection was done by purposive judgement sampling method. The sample used was 16 companies from all public company listed in the Indonesia Stock Exchange (IDX) periode 2012-2016. While the source of this research data was collected from the company financial reporting in Indonesia Stock Exchange (IDX). The data was processed by the method of the z score formula Z = 1,2X1 + 2,4X2 + 3,3X3 + 0,64X4 + 1,0X5. With the description of Z <1,81 the company categorized into companies that will be bankrupt, the value Z 1,81< 2,99 then the company is considered to be in the grey area of bankrupt enterprises the possibility area and some are not, and the value of Z > 2,99 the the company is is a very healthy state so that the probability of bankruptcy is very little going on. The result of this research shows that almost of the public companies are in the bankrupt position with the different bankruptcy level

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破产预测分析使用了奥尔特曼Z分数模型的印尼证券交易所上市的国有企业

摘要本研究的目的是检验altman模型(z分数)是否可以用来预测印尼证券交易所上市公司的破产。Altman z分数是一种多变量分析模型，对预测公司破产具有可靠的准确度水平。本研究采用目的性判断抽样法进行样本选择。使用的样本是2012-2016年期间在印度尼西亚证券交易所(IDX)上市的所有上市公司中的16家公司。而本研究数据的来源是从公司的财务报告在印度尼西亚证券交易所(IDX)收集。采用z评分公式z = 1,2x1 + 2,4x2 + 3,3x3 + 0,64x4 + 1,0x5的方法对数据进行处理。根据z2,99的描述，公司处于非常健康的状态，因此破产的可能性很小。研究结果表明，几乎所有的上市公司都处于破产状态，只不过破产程度不同

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BALANCE Jurnal Akuntansi dan Bisnis

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