ANALISIS FINANCIAL DISTRESS DENGAN METODE MODEL ALTMAN DAN OHLSON PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2013-2017

MUTIARA, ATHIYYAH NADIYA RIANTI (2019) ANALISIS FINANCIAL DISTRESS DENGAN METODE MODEL ALTMAN DAN OHLSON PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2013-2017. S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HALAMAN COVER)
1. Halaman Judul.pdf

Download (188kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. Abstrak.pdf

Download (102kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. Surat Pernyataan Karya Sendiri (ATHIYYAH).pdf

Download (185kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
4. Lembar Pengesahan.pdf

Download (182kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata Pengantar.pdf

Download (156kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar Isi.pdf

Download (174kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf

Download (100kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf

Download (132kB) | Preview
[img] Text (BAB 1)
9. BAB 1.pdf
Restricted to Registered users only

Download (328kB)
[img] Text (BAB 2)
10. BAB 2.pdf
Restricted to Registered users only

Download (232kB)
[img] Text (BAB 3)
11. BAB 3.pdf
Restricted to Registered users only

Download (212kB)
[img] Text (BAB 4)
12. BAB 4.pdf
Restricted to Registered users only

Download (323kB)
[img] Text (BAB 5)
13. BAB 5.pdf
Restricted to Registered users only

Download (108kB)
[img] Text (DAFTAR PUSTAKA)
14. Daftar Pustaka.pdf
Restricted to Registered users only

Download (163kB)
[img] Text (LAMPIRAN)
15. Lampiran.pdf
Restricted to Registered users only

Download (232kB)

Abstract

The study compared two models in this research, there are : Altman and Olhson. This study aims to financial ditress prediction and determine the financial distress prediction model with the most suitable in its application to pharmaceutical companies in Indonesia.Comparisons were made by analyzing the level of accuracy of each model. The samples used were seven pharmaceutical company listed on the Indonesia Stock Exchange 2013-2017. In hypothesis testing using different test engineering analysis tools paired sample t-test, the results show that there are differences between the two models in predicting potential bankruptcy. The most suitable model applied to pharmaceutical companies in Indonesia and has the most appropriate value accuracy is 85% is a model Ohlson. Keywords : Industry Pharmaceutical, Financial Distress, Predicting potential. Penelitian ini membandingkan dua model penelitian dalam penelitian ini yaitu Altman dan Olhson. Penelitian ini bertujuan untuk memprediksi kebangkrutan pada perusahaan sub sektor farmasi serta mengetahui model prediksi financial distress yang paling cocok dalam penerapannya pada perusahaan farmasi di Indonesia. Perbandingan dilakukan dengan menganalisis tingkat kesamaan prediksi tiap-tiap model. Sampel yang digunakan adalah delapan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Dalam pengujian hipotesis menggunakan alat analisis teknik uji beda paired sampel t-test. Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan antara kedua model dalam memprediksi potensi kebangkrutan. Model yang paling sesuai di terapkan untuk perusahaan farmasi di Indonesia dan memiliki nilai yang paling tinggi yaitu 85% adalah model Ohlson Kata Kunci: Industri Farmasi, Kebangkrutan, Model prediksi

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 19 979
Call Number: SE/31/19/116
NIM/NIDN Creators: 43115010289
Uncontrolled Keywords: Industri Farmasi, Kebangkrutan, Model prediksi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Nov 2021 14:15
Last Modified: 19 Oct 2023 03:01
URI: http://repository.mercubuana.ac.id/id/eprint/50812

Actions (login required)

View Item View Item