Analisis Perbandingan Penggunaan Metode Altman Z-Score dan Springate S-Score dalam Memprediksi Kebangkrutan Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2012-2014)

Indrayani, Indrayani (2016) Analisis Perbandingan Penggunaan Metode Altman Z-Score dan Springate S-Score dalam Memprediksi Kebangkrutan Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2012-2014). Jurnal Akuntansi dan Keuangan, 4 (2). pp. 181-194. ISSN 2301-4717

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Abstract

This research conducted to determine the difference of bankruptcy analysis of Altman and Springate method. It was a coparative researc. The population of this researc was all of company listed in Indonesia Stock Exchange in 2012-2014. The sample of this research was determined by using purpossive sampling method and there were 11 companies used as the sample. The data used in this research was secondary data taken on www.idx.co.id and analyzed using the technique of paired sample t-test by the help of SPSS. The result of this research indicated different result of the company bankruptcy between Altman and springate at manufacturing companies in 2012-2014. The result of bankruptcy model prediction found that in 2012-2013, there were manufacturing companies in grey area. In 2012, there were 8 companies, in 2013, there were 10 companies, and there were 111 companies those were predicted to be bankrupt. Meanwhile, the springate model found that there were only 2 health companies in 2012and there were 9 companies categorized on going to be bankrupt and there were 2 health companies in 2013. In 2014, there were 10 bankrupt companies and a health company. Therefore, the management of company should evaluate the financial condition. Besides, the performance of each company should be improved in order to eliminate the possibility of bankruptcy.

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