ANALISIS FINANCIAL DISTRESS DALAM MEMPREDIKSI KEBANGKRUTAN (Studi Kasus pada Perusahaan Sub Sektor Perdagangan Eceran (Ritel) yang Terdaftar di BEI periode 2013-2017)

SAFANI, PUGIA (2020) ANALISIS FINANCIAL DISTRESS DALAM MEMPREDIKSI KEBANGKRUTAN (Studi Kasus pada Perusahaan Sub Sektor Perdagangan Eceran (Ritel) yang Terdaftar di BEI periode 2013-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan hasil analisis financial distress antara model Altman Z-Score, Springate, Grover dan Zmijewski, serta model manakah yang paling akurat digunakan untuk memprediksi financial distress pada perusahaan sub sektor perdagangan eceran (ritel). Populasi dalam penelitian ini adalah 25 perusahaan sub sektor perdagangan eceran (ritel) yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Sampel yang dipergunakan sebanyak 13 perusahaan, dipilih dengan metode purposive sampling. Metode pengumpulan data menggunakan metode documenter dan studi kepustakaan (library research dan online research). Metode analisis data menggunakan metode non-parametrik Uji Mann-Whitney. Penelitian ini membuktikan bahwa terdapat perbedaan yang signifikan hasil analisis financial distress antara model Altman Z-Score dengan model Springate, model Altman ZScore dengan model Grover, model Altman Z-Score dengan model Zmijewski, model Springate dengan model Grover, model Springate dengan model Zmijewski dan model Grover dengan model Zmijewski dalam memprediksi kebangkrutan pada perusahaan sub sektor perdagangan eceran (ritel). Model Grover merupakan model yang paling sesuai dengan tingkat akurasi sebesar 96,92%. Kata Kunci: Financial Distress, Altman Z-Score, Springate, Grover, Zmijewski. This study aims to determine whether there are differences in the results of financial distress analysis between the Altman Z-Score, Springate, Grover and Zmijewski models, and which model is accurate used to predict financial distress in retail companies. Population in this research were 25 retail companies listed on the Indonesian Stock Exchange in the period 2013-2017. The sample used was 13 companies, selected by purposive sampling method. The methods of data collection using the documentary and library study methods (library research and online research). The data analysis method using the Mann-Whitney Test nonparametric method. This study proves that there are significant differences in the results of financial distress analysis between Altman Z-Score models and Springate models, Altman Z-Score models with Grover models, Altman Z-Score models with Zmijewski models, Springate models with Grover models, Springate models with models Zmijewski and the Grover model with the Zmijewski model in predicting bankruptcy in retail companies. The Grover model is the most suitable model with an accuracy rate of 96.92%. Keywords: Financial Distress, Altman Z-Score, Springate, Grover, Zmijewski.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/31/19/226
NIM: 43115110485
Uncontrolled Keywords: Financial Distress, Altman Z-Score, Springate, Grover, Zmijewski.
Subjects: 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
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
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Feb 2020 04:24
Last Modified: 12 Feb 2020 04:24
URI: http://repository.mercubuana.ac.id/id/eprint/54278

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