Prediksi Potensi Kebangkrutan Menggunakan Metode Analisis Altman Z-Score, Springate Score dan Zmijewski Score pada PT XYZ

Authors

  • Bella Jelina Putri Politeknik Negeri Lampung
  • Eksa Ridwansyah Politeknik Negeri Lampung
  • Arif Makhsun Politeknik Negeri Lampung

DOI:

https://doi.org/10.25181/esai.v14i2.2389

Keywords:

Prediksi Kebangkrutan, Altman Z-Score, Springate Score, Zmijewski Score

Abstract

This final task report aims to find out the potential for bankruptcy in PT XYZ by using the Altman Z-Score, Springate Score, and Zmijewski Score analysis methods. The analysis method used in compiling this final task report is a quantitative method because the research is done by way of analysis based on numbers and data that have been obtained. Based on the results of the discussion can be concluded from the results of the analysis of predictions of potential bankruptcy using the altman Z-Score, Springate Score, and Zmijewski Score analysis methods that PT XYZ during the period 2016 - 2018 is in the danger zone or included in the criteria of companies that are potentially bankrupt. However, PT XYZ can still carry out its company's operations and PT XYZ strives to improve its financial condition.  

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Author Biographies

Bella Jelina Putri, Politeknik Negeri Lampung

Program Studi Akuntansi, Ekonomi dan Bisnis, Politeknik Negeri Lampung

Eksa Ridwansyah, Politeknik Negeri Lampung

Program Studi Akuntansi, Ekonomi dan Bisnis, Politeknik Negeri Lampung

Arif Makhsun, Politeknik Negeri Lampung

Program Studi Akuntansi Perpajakan, Ekonomi dan Bisnis, Politeknik Negeri Lampung

References

Arikunto, Suharsimi. 2014. Prosedur Penelitian Suatu Pendekatan Praktik. Penerbit Rineka Cipta. Jakarta.

Arini, Sopiyah dan Triyonowati. 2013. Analisis Altman Z-Score untuk Memprediksi Kebangkrutan pada Perusahaan Farmasi di Indonesia. Jurnal Ilmu & Riset Manajemen Vol. 2 No.11. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.

Peter dan Yoseph. 2011. Analisis Kebangkrutan Dengan Metode Z-Score Altman, Springate, dan Zmijewski Pada PT Indofood Sukses Makmur Tbk Periode 2005 2009.

Rudianto. 2013. Akuntansi Manajemen. Erlangga. Jakarta.

Sudaryono. 2014. Teori dan Aplikasi dalam Statistik. Penerbit Andi. Yogyakarta.

Published

2020-07-25

Issue

Section

Artikel