JURNAL AKUNIDA
Vol 2, No 1 (2016): June

ANALISIS PREDIKSI KEBANGKRUTAN MODEL ALTMAN Z-SCORE DALAM UPAYA PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2010 – 2014

Hermawan, Riana Agustiana (Unknown)
Kusuma, Indra Cahya (Unknown)



Article Info

Publish Date
12 Apr 2018

Abstract

Jakarta Islamic Index the period of 2010-2014. By using Altman Z-Score model, counting each of distress prediction at every mining company that number 7. Analysis of tecnique in use is Altman Z-Score Model by formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5. Assessment criteria of Z > 2,99 categorized as health company, 1,81 < Z < 2,99 categorized as company in grey area or prone bangkrupt, and Z < 1,81 categorized as bangkrupt company. During research period showed that research in years 2010 has 100% or all of company sample in health condition, in years 2011 has 6 companies on health condition dan has 1 company on grey area condition. Meanwhile in 2012 years, has 5 companies on health condition dan 2 companies on grey area condition. In years 2013 has 5 companies on health condition, 1 company on grey area condition and 1 company on bangkrupt condition. In years 2014 has 5 companies on health condition, 1 company on grey area condition and 1 company on bangkrupt condition.Keywords : Altman Z-Score, Distress Prediction

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Journal Info

Abbrev

JAKD

Publisher

Subject

Social Sciences Other

Description

Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara ...