ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE Z SCOREALTMAN PADA PERUSAHAAN TELEKOMUNIKASI YANG GO PUBLIC

Indramasrin -, Nurhidayah M

Sari


PT. Telekomunikasi is a company that has many competitors in business and competes in order to get profit. A company that cannot adapt itself in this situation, it will experience bankruptcy. The aim of this journal is to know the prediction of bankruptcy of PT Telekomunikasi registered in Indonesia Stock Exchange in period of 2014-2016 using Z-Score Altman method. Data analysis technique used in this journal is Z-Score bankruptcy analysis from Altman. The result of this research, from three companies registered in Indonesia Stock Exchange that go public, there is only a company that will prone to bankrupt that is PT. Telekomunikasi Indonesia Tbk. The other two companies in state of bankruptcy are PT. Indosat and PT. XL Axiata. All three companies have the same z value that is z <1,81. The company that is prone to bankrupt should increase sales and reduce debt with the principle of cost efficiency. The company in state of bankruptcy should improve its financial condition.
Keyword : Bankruptcy, Indonesia Stock Exchange, Z


Teks Lengkap:

PDF

Referensi


Adnan, Muhammad Akhyar. (2000). Analisis Tingkat KesehatanPerusahaan Untuk

Memprediksi Potensi Kebangkrutan Dengan Pendekatan Metode Altman (Kasus Pada

Sepuluh Perusahaan Di Indonesia).Jurnal Akuntansi dan Auditing Indonesia. Volume 4

No.2 Desember:Hal 131-151.

Arikunto Suharsimi. (2002). Metodologi Penelitian. PT.Rineka Cipta: Jakarta.

Hanafi, Mahmud. (2009). Analisis Laporan Keuangan, Edisi Keempat. Sekolah Tinggi

Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara: Yogyakarta.

Kurniawanti, Butet Agrina. (2012). Analisis Penggunaan Altman Z-Score Untuk

Memprediksi Potensi Kebangkrutan Perusahaan Makanan Dan Minuman Yang

Terdaftar Di Bursa Efek Indonesia. Skripsi. Fakultas Ekonomi Universitas Gunadarma.

Link:

http://www.academica.edu/9052081/data_sekunder

http://www.academica.edu/21432292//manajemen_kebangkrutan

http://www.bareksa.com/id/text/2015/04/16/3

http://www.ginaamyblog.blogspot.co.id/2016/10/prediksikebangkrutan.html?m1

http://www.idx.co.id/index.html

http://www.omelto.com/metode-altman-z-score




DOI: https://doi.org/10.31869/me.v4i1.672

Article Metrics

Sari view : 169 times
PDF - 169 times

Refbacks

  • Saat ini tidak ada refbacks.


##submission.copyrightStatement##

INDEXING BY :

 

 Kunjung Saat Ini   Web Analytics Made Easy - StatCounter 

 This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.