Analisis Komparatif dalam Memprediksi Kebangkrutan pada Perusahaan Telekomunikasi yang Listing di Bursa Efek Indonesia Tahun 2008-2017

Maylani Wulandari, Abel Tasman

Abstract


The purpose of this research is to explain the different score from some prediction of bankruptcy
model, that are Altman Modification, Springate, and Zmijewski. The object of this research is
telecomunication companies that listed in Indonesian Stock Exchange (IDX) from 2008-2017. To
analyze the data, this research used Wilcoxon Match Pair T-test to answer hypothesys 1, 2, and 3
and hypothesys 4 used Accuration Test. The result is Wilcoxon Match Pair T-test are that
Altman, Springate, and Zmijewsk’s was not have different score to predict bankruptcy of
telecomunication companies. Meanwhile the result of accuration test showed the highest model
to predict of bankruptcy in telecomunication companies is Zmijewski’s model with 89%, then
64% for Altman, and the lower is 62% to Springate’s model.

Keywords: Brand Personality, Service Quality, Store Atmosphere, Repurchase Intention


Full Text:

PDF

References


Luciana Spica. (2003). Analisis Rasio Keungan untuk Memprediksi Kondisi Financial Distress

Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. JAAI Vol 7 No. 2

Altman, E. I. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The

Journal of Finance, Vol. 23, No. 4, pp. 589-609.

Dwijayanti, Patricia Febriana. (2010). Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk

Mengatasi Financial Distress. Jurnal Akuntansi Kontemporer, Vol. 2 No. 2 (hal.19)

Harvandy, Try Justary. (2017). Analisis Komparatif Prediksi Kebangkrutan dengan Model Altman Z-Score dan

Model Springate pada Perusahaan Tambang Batu Bara yang Terdaftar di Bursa Efek Indonesia. JOM Fekon,

Vol. 4 No.1

Khaliq, et al. 2014. Identifying Financial Distress Firms: A Case Study of Malaysia’s Government Linked

Companies (GLC). International Journal of Economics, Finance and Management, Vol. 3, No.03

Masdupi, E., Tasman, A., Davista., A. (2018). The Influence of Liquidity, Leverage and Profitability on

Financial Distress of Listed Manufacturing Companies in Indonesia. Advance in Economics, Business and

Management Research, Volume 37

Purnajaya, Komang Devi Methili. (2014). Analisis Komparatif Prediksi Kebangkrutan dengan Model Z-Score

Altman, Spingate, dan Zmijewski pada Industri Kosmetik yang Terdaftar di Bursa Efek Indonesia. E-Jurnal

Akuntansi Universitas Udayana 7.1 (2014):48-63

Rahayu, Fitriani dkk. (2016). Analisis Financial Distress Dengan Menggunakan Metode Altman Z-Score,

Springate, dan Zmijewski Pada Perusahaan Telekomunikasi. E-Journal Bisma Universitas Pendidikan Ganesha :

Vol. 4.

Tasman, A., dan Kurniawati, T. (2014). Prediksi Kesulitan Keuangan dan Kebangkrutan Perusahaan Sektor

Properti dan Real Estate dengan Pendekatan Analisis Multivariat Diskriminan. Jurnal Kajian Manajemen

Bisnis, Volume 3 No.1, Maret 2014

Tasman, A., dan Masdupi, E. 2014. Determinant factor of financial distress and bankruptcy in miscellaneous industry.

The 2nd International Conference on Business and Economics 2014. Fakultas Ekonomi, Universitas

Andalas Padang

Whitaker, Richard B. (1999). The Early Stages of Financial Distress. Jurnal of Economics and Finance. Volume 23.

Widodo, Arry dan Sembring, Elia Efrta. 2015. Analisis Prediksi Kebangkrutan Perusahaan dengan Metode

Altman Z-Score dan Springate. E-Proceeding of Management: Vol 2, No.3 Desember 2015

Yuliastary, Etta Citrawati dan Wirakusuma, Made Gede. Analisis Financial Distress dengan Metode Z-Score

Altman, Springate, dan Zmijewski.E-Journal Akuntansi Universitas Udayana 6.3 (2014):379-389

Zmijewski, M. E. (1984). Methodological Issues Related to the Estimation of Financial Distress Prediction

Models. Journal of Accounting Research 24 (Supplement): 59-82OE.




DOI: http://dx.doi.org/10.24036/jkmw0255160

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Jurnal Kajian Manajemen dan Wirausaha



JKMW  is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

https://licensebuttons.net/l/by-nc/4.0/88x31.png

Published by: Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang