PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI)
This research aimed to understand how to use of the Altman Z-Score, Springate, and Zmijewski methods, to predict bankruptcy and help to analyze companies that have been delisted from Indonesian Stock Exchange in time period of 2011–2015. This research used descriptive method with quantitative approa...
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Format: | Article |
Language: | English |
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Universitas Pasundan
2018-04-01
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Series: | Jurnal Riset Akuntansi Kontemporer |
Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/1056 |
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author | Anggita Prameswari Irni Yunita Muhammad Azhari |
author_facet | Anggita Prameswari Irni Yunita Muhammad Azhari |
author_sort | Anggita Prameswari |
collection | DOAJ |
description | This research aimed to understand how to use of the Altman Z-Score, Springate, and Zmijewski methods, to predict bankruptcy and help to analyze companies that have been delisted from Indonesian Stock Exchange in time period of 2011–2015. This research used descriptive method with quantitative approach. The population used in this research are companies that have been delisted in time period of 2011-2015, using the financial report from three years before the companies delisting from Indonesian Stock Exchange. Non-probability sampling with purposive sampling technique were used, with nine companies that have been delisted from Indonesian Stock Exchange. The result showed that there are different prediction from each methods. Most delisting companies are predicted to bankrupt at least one of the methods. |
first_indexed | 2024-04-13T03:52:30Z |
format | Article |
id | doaj.art-9b3bc099aaa14cbc83d6867e988a8b46 |
institution | Directory Open Access Journal |
issn | 2088-5091 |
language | English |
last_indexed | 2024-04-13T03:52:30Z |
publishDate | 2018-04-01 |
publisher | Universitas Pasundan |
record_format | Article |
series | Jurnal Riset Akuntansi Kontemporer |
spelling | doaj.art-9b3bc099aaa14cbc83d6867e988a8b462022-12-22T03:03:47ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912018-04-0110181510.23969/jrak.v10i1.10561056PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI)Anggita Prameswari0Irni Yunita1Muhammad Azhari2Universitas TelkomUniversitas TelkomUniversitas TelkomThis research aimed to understand how to use of the Altman Z-Score, Springate, and Zmijewski methods, to predict bankruptcy and help to analyze companies that have been delisted from Indonesian Stock Exchange in time period of 2011–2015. This research used descriptive method with quantitative approach. The population used in this research are companies that have been delisted in time period of 2011-2015, using the financial report from three years before the companies delisting from Indonesian Stock Exchange. Non-probability sampling with purposive sampling technique were used, with nine companies that have been delisted from Indonesian Stock Exchange. The result showed that there are different prediction from each methods. Most delisting companies are predicted to bankrupt at least one of the methods.https://journal.unpas.ac.id/index.php/jrak/article/view/1056 |
spellingShingle | Anggita Prameswari Irni Yunita Muhammad Azhari PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) Jurnal Riset Akuntansi Kontemporer |
title | PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) |
title_full | PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) |
title_fullStr | PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) |
title_full_unstemmed | PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) |
title_short | PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) |
title_sort | prediksi kebangkrutan dengan metode altman z score springate dan zmijewski pada perusahaan delisting di bursa efek indonesia bei |
url | https://journal.unpas.ac.id/index.php/jrak/article/view/1056 |
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