Senin, 13 Mei 2019
Perbandingan Analisis Prediksi Kebangkrutan dengan Menggunakan
Metode Altman Z-Score dan Metode Zmijewski,” (studi Perusahaan
Sektor Perbankan di BEI Periode 2012-2016).
Email:
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis
Universitas Jambi
Kampus Unja Telanai Pura Jl. A. Manaf Telanaipura Jambi
Telepon: (0741) 61410
Website: http://www.unja.ac.id/
ABSTRAK
The purpose of this research is to compare bankruptcy of prediction method between Altman Z-score and zmijewski method. The population in this research is a banking sector company listed in Indonesia Stock Exchange (BEI) year 2012-2016. The sampling techniques used namely puposive sampling and obtained 28 companies with the period of observation for 5 (five) years so we can get 140 units of samples in this research. The analytical method used is the Paired Samples Test, descriptive statistics and level of accuracy. The results of this research are there are significant differences between the results of the prediction analysis bankruptcy Altman Z-Score method and Zmijewski method and the Altman Z-Score method has a predicted value of bankruptcy prediction of 54.29% greater than zmijewski method 0.71%. In this case the two methods are not appropriately used to analyze the predictions of the banking sector companies because if using the data of companies that are still listed in Indonesia stock Exchange in 2017, then the predicted method of altman and zmijewski not fit reality.
Kata kunci: Bankruptcy, Altman Z-Score, Zmijewski, Paired Samples Test, SPSS 22.
1) Pembimbing utama
2) Pembimbing pendamping
