Pratiwi, Eka Indayana Agus Pratiwi (2015) ANALISIS RESIKO KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA INDUSTRI OTOMOTIF DAN KOMPONEN YANG LIST DI BURSA EFEK INDONESIA PERIODE 2011-2014. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana analisis resiko kebangkrutan pada industri otomotif dan komponen dengan menggunakan model Altman Z-Score. Dalam model Altman Z-Score terdapat lima rasio keuangan yang dapat dikombinasikan untuk melihat perusahaan yang berpotensi bangkrut dan perusahaan yang sehat, kelima rasio tersebut yaitu : Modal kerja pada Total aktiva, Laba ditahan pada Total aktiva, Laba sebelum bunga dan pajak pada Total aktiva, Nilai pasar modal pada Nilai buku hutang, dan Penjualan pada Total aktiva. Metode penelitian yang digunakan adalah metode analisis deskriptif. Adapun teknik pengumpulan data yang digunakan adalah teknik dokumentasi. Data berupa laporan keuangan dan laporan tahunan yang diperoleh dari situs resmi masing-masing perusahaan. Pengolahan data dalam penelitian ini menggunakan perhitungan model Altman Z-Score. Berdasarkan hasil pengolahan data, diketahui nilai Altman Z-Score pada industri otomotif dan komponen periode 2011 hingga 2014 mengalami fluktuasi cenderung menurun. Selama periode pengamatan menunjukkan bahwa dari data penelitian sebanyak 8 perusahaan otomotif dan komponen, masih ada beberapa perusahaan yang berada dalam keadaan potensial bangkrut. Tahun 2011, 37,5% perusahaan dalam kondisi potensial bangkrut dengan nilai di bawah 1,88, 25% berada pada grey area dan sisanya 37,5% dalam kondisi sehat. Tahun 2012 sampai dengan 2014 terjadi penurunan kondisi keuangan pada beberapa perusahaan yang ditandai dengan adanya penurunan persentanse dari 37,5% menjadi 25% pada perusahaan dengan kondisi sehat, kenaikan persentase dari 25% menjadi 37,5% pada perusahaan dengan kondisi grey area dan 37,5% potensial bangkrut. This research was aimed at knowing how to determine the bankruptcy risk analysis in the automotive industry and components using the Altman Z-Score model. In the Altman Z-Score models there are five financial ratios that can be combined to see the company that could be potentially bankrupt and healthy. The fifth ratios include working capital in total assets, retained earnings in total assets, earnings before interest and taxes in total assets, The market value of debt capital at book value, and sales in total assets. The method used in the research was descriptive analysis method. Whereas, the data was collected by using documentation method. The data of financial statements and annual reports were obtained from the official website of each company. Later the data in this research were processed by making use of calculation model of the Altman Z-Score. Based on the results of the data processing, it was found that the value of Altman Z-Score in the automotive industry and components of the 2011 to 2014 period experienced fluctuation which tends to decline. During the observations, it was pointed out that among eight automotive companies and components, there were some of them categorized as potentially bankrupt. In 2011, 37,5% of the companies were in a state of potentially bankrupt with a value under 1,88, 25% and were in the grey area and 37,5% the rest were in a healthy condition. In 2012 to 2014 there was a degradation in some of the company's financial condition by the emergence of decrease percentage from 37,5% to 25% in the company with the condition of healthy, the emergence of increased percentage from 25% to 37,5% in the company with the condition of grey area, and 37,5% of potential bankruptcy in condition company.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA Pra a Pembimbing : I. Heraeni Tanuatmadjo |
| Uncontrolled Keywords: | Altman Z-Score, Prediksi Kebangkrutan |
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | Staf Koordinator 3 |
| Date Deposited: | 16 Sep 2015 02:39 |
| Last Modified: | 16 Sep 2015 02:39 |
| URI: | http://repository.upi.edu/id/eprint/16818 |
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