JWM (JURNAL WAWASAN MANAJEMEN)
Vol. 10 No. 2 (2022)

PENERAPAN METODE SPRINGATE DALAM MENILAI KEBANGKRUTAN PADA SUBSEKTOR PERKEBUNAN DI LAHAN BASAH

Ali Sadikin - (a:1:{s:5:"en_US"
s:41:"Universitas Lambung Mangkurat,Banjarmasin"
})

Fahmi Roy Dalimunthe (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)



Article Info

Publish Date
22 Jul 2022

Abstract

The purpose of this research to analyze and determine the application of the springate method in bankruptcy in the plantation sub-sector in wetlands listed on the Indonesian stock exchange for the 2017-2019 period. The total population of the study was 19 companies in the plantation sub-sector, while the number of samples was 14 companies using the porpusive sampling method. The results of this study indicate that in 2017 there were 6 plantation sub-sector companies that were predicted to experience Non-Financial Distress conditions and 8 companies were predicted to experience Financial Distress conditions. In 2018 there are 4 companies that are predicted to experience Non-Financial Distress conditions and 10 companies are predicted to experience Financial Distress conditions. In 2019, there were 2 plantation sub-sector companies that were predicted to experience Non-Financial Distress conditions and 12 that were predicted to experience Financial Distress conditions. Keywords: Springate method, Financial distress

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Journal Info

Abbrev

jwm

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Wawasan Manajemen, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, ...