ANALISIS PERBEDAAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, DAN SPRINGATE DALAM MEMPREDIKSI KEBANGKRUTAN

Shafura, Non Rafqa Sarah (2016) ANALISIS PERBEDAAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, DAN SPRINGATE DALAM MEMPREDIKSI KEBANGKRUTAN. Other thesis, Universitas Pendidikan Indonesia.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana hasil prediksi model Altman Z-Score, Zmijewski, dan Springate pada perusahaan pertambangan batubara. Dan juga untuk mengetahui model prediksi manakah yang memiliki kesesuaian tertinggi dalam memprediksi kebangkrutan perusahaan pertambangan batubara yang listing di Bursa Efek Indonesia. Penelitian dilakukan atas data yang didapatkan melalui metode purposive sampling. Sedangkan proses analisis dilakukan dengan menggunakan analisis deskriptif dan menggunakan rumus-rumus yang terdapat pada ketiga model prediksi tersebut, dan untuk pengujian hipotesis digunakan statistika paired t-test untuk melihat apakah terdapat perbedaan hasil prediksi di antara ketiga model tersebut. Lalu, untuk mengetahui tingkat kesesuaian model prediksi yang lebih berpengaruh, penulis menggunakan metode determinasi. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan prediksi antara model Altman Z-Score dengan model Springate. Model Zmijewski memiliki tingkat kesesuaian 100% berdasarkan koefisien determinasi. Namun, jika ditinjau dari perhitungan skor model prediksi dengan menggunakan interval bangkrut dan tidak bangkrut, model Zmijewski prediksi merupakan prediktor tertinggi dengan persentase keakuratan sebesar 45%.;--- This study aimed to determine how the results of Altman Z-Score, Zmijewski, and Springate’s predictive models on coal mining company. And also to determine the predictive model which has the highest suitability in predicting bankruptcy coal mining company listed in Indonesia Stock Exchange. The study was conducted on data obtained through purposive sampling method. While the process of analysis was performed using descriptive analysis and using formulas contained in all three models such predictions, and for hipoitesis statistics testing used paired t-test to see whether there are differences between the predicted results in three models. Then, to determine the level of conformity is more powerful predictive models, the authors use the method of determination. The results showed that there were no differences between the model predictions Altman Z-Score and model Springate. Model Zmijewski has a concordance rate of 100% according to the coefficient of determination. However, if it is evaluated according to calculations score prediction model using interval bankrupt and not bankrupt, the model predictions Zmijewski is the highest predictor with accuracy percentage of 45%.

Item Type: Thesis (Other)
Additional Information: No. Panggil: S PEA SHA a 2016 Pembimbing: I. Alfira Sofia
Uncontrolled Keywords: Model Altman Z-Score, Model Zmijewski, Model Springate, Financial distress, Bangkrut, The Altman Z-Score Model, The Zmijewski Model, The Springate Model, Financial distress, Bankruptcy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 14 Sep 2017 08:00
Last Modified: 14 Sep 2017 08:00
URI: http://repository.upi.edu/id/eprint/26022

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