Inicio  /  Jurnal Accountability  /  Vol: 6 Núm: 1 Par: 0 (2017)  /  Artículo
ARTÍCULO
TITULO

ANALISIS MODEL ALTMAN (Z-SCORE) DALAM MENGUKUR KINERJA KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014

Anastasya Claudio Inri Kakauhe    
Winston Pontoh    

Resumen

The purpose of this research to prediction bankruptcy on company for 5 (five) financial period   2010 to 2014 using the Altman Z-Score Model. The sampling technique used is using purposive sampling technique with the sampling criteria is a company manufacturing consumer goods industry sector listed in Indonesia Stock Exchange (BEI) and publish regular financial statements for 2010-2014. These results indicate that the model atlman Z-Score can be implemented in companies manufacturing consumer goods industry sector and can be grouped in three categories: companies which indicated that are in the healthy category, the company indicated in the category gray areas or potential bankruptcy and enterprise indicated in the category bankrupt. Suggestions for the company, as indicated in the category bankrupt and gray areas or potential bankruptcy, it's worth making improvements to the sales and performance of the company in order to reduce the decline in the sales and the decline of the assets that would result in losses. Meanwhile, the company indicated in the category of healthy, should continue to maintain and improve the performance of the company in order to avoid losses.Keywords : Bankcruptcy, Altman Z-Score

 Artículos similares

       
 
Restu Ayuning Kusumawardhani, Edi Suswardji Nugroho     Pág. 120 - 130
Beralih nya model belanja dari konvensional menjadi digital yang mempengaruhi harga saham ritel berfluktuaktif. Profitabilitas menjadi salah satu alat ukur sukses nya perusahaan dalam menghasilkan keuntungan. Salah satu indikator yang digunakan yaitu ras... ver más

 
Hestina Muzdalipatul Farha, Lidya Primta Surbakti, Praptiningsih Praptiningsih     Pág. 56 - 69
Manajemen laba riil menjadi cara yang digemari untuk mencapai laba yang diharapkan demi menciptakan reputasi yang baik. Seiring dengan perkembangan tekhnologi, perhatian kepada laba perusahaan mulai turun dan perhatian terbagi pada informasi atas lingkun... ver más

 
Wahyudi Wahyudi     Pág. 237 ? 262
This research aims to formulate a conceptual model of farmers' social movement based on previous studies, which failed to explain this concept. The Systematic Literature Review (SLR) method with a mixture of qualitative and quantitative approaches was us... ver más

 
Ihyani Malik,Andi Luhur Prianto,Abdillah Abdillah,Zaldi Rusnaedy,Andi Annisa Amalia     Pág. 31 - 50
Urban resilience strategies need to be encouraged to support a broader, planned and integrated development process. Therefore, this article aims to look at the actualization conditions of urban policies in climate change governance in Makassar City, Indo... ver más

 
Ramadhani Setiawan,Mahadiansar Mahadiansar     Pág. 401 - 426
Organisasi Kesehatan Dunia (WHO) menetapkan COVID-19 sebagai pandemi bencana internasional. Strategi pencegahan COVID-19 membutuhkan peran pemerintah internasional, pemerintah nasional, dan juga pemerintah daerah. Kepulauan Riau yang strategis lebih deka... ver más