ANALISIS PENGGUNAAN MODEL Z-SCORE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Kevin Christyan, 1311031058 (2017) ANALISIS PENGGUNAAN MODEL Z-SCORE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian bertujuan untuk mengetahui apakah ada perbedaan tingkat kesehatan keuangan antara perusahaan yang melaporkan laporan keuangan tepat waktu dan perusahaan yang terlambat melaporkan laporan keuangan berdasarkan perhitungan z-score. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di BEI hingga tahun 2015. Pengambilan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 94 perusahaan dari seluruh sektor usaha yang terdaftar di BEI kecuali perusahaan di sektor perbankan. Hasil dari penelitian ini adalah pada tahun 2015 terdapat 5 perusahaan sektor manufaktur yang dikategorikan sehat menurut perhitungan z-score, 21 perusahaan sektor manufaktur yang dikategorikan termasuk dalam grey area menurut perhitungan z-score, 28 perusahan sektor manufaktur yang dikategorikan bangkrut/tidak sehat secara keuangan menurut perhitungan z-score, terdapat 11 perusahaan sektor non-manufaktur yang dikategorikan sehat menurut perhitungan z-score, 17 perusahaan sektor non-manufaktur yang dikategorikan termasuk dalam grey area menurut perhitungan z-score, dan 12 perusahan sektor non-manufaktur yang dikategorikan bangkrut/tidak sehat secara keuangan menurut perhitungan z-score. Uji independent sample t test menunjukkan bahwa tidak terdapat perbedaan signifikan antara nilai z-score perusahaan manufaktur yang tepat waktu melaporkan laporan keuangan dan nilai z-score perusahaan manufaktur yang terlambat melaporkan laporan keuangan dengan tingkat probabilitas 0,559 lebih besar dibandingkan dengan tingkat signifikansi 0,05 dan uji independent sample t test juga menunjukkan bahwa terdapat perbedaan signifikan antara nilai z-score perusahaan non-manufaktur yang tepat waktu melaporkan laporan keuangan dan nilai z-score perusahaan non-manufaktur yang terlambat melaporkan laporan keuangan dengan tingkat probabilitas 0,023 lebih kecil dibandingkan dengan tingkat signifikansi 0,05. Kata Kunci : Analisis kebangkrutan perusahaan, Altman Z-Score abstract The goal of this research is to analyze is there is the difference between the companies that on time at reporting its financial report and the companies that late at reporting its financial report in its financial health condition according to z-score model. The population used are the companies that listed in Indonesian stock exchange until 2015. The sample selection was done by purposive judgment sampling method. The sample used was 94 companies from all sector listed in Indonesian stock exchange except for the banking sector. The result of this research showed that, in 2015 there are 5 manufacturing companies that qualified as companies with good financial condition according to z-score, 21 manufacturing companies that qualified as companies in grey area according to z-score, 28 manufacturing companies that qualified as companies with bad financial condition/bankrupt according to z-score, there are 11 non-manufacturing companies that qualified as companies with good financial condition according to z-score, 17 non-manufacturing companies that qualified as companies in grey area according to z-score, and there are 12 non-manufacturing companies that qualified as companies with bad financial condition/bankrupt according to z-score. Independent sample t test show that there is a difference between the z-score value of manufacturing companies that on time at reporting its financial report and the z-score value of manufacturing companies that late at reporting its financial report with a probability level of 0,559 higher than significance level of 0,05, independent sample t test also show that there is a difference between the z-score value of non-manufacturing companies that on time at reporting its financial report and the z-score value of non-manufacturing companies that late at reporting its financial report with a probability level of 0,023 smaller than significance level of 0,05. Keyword : Company’s bankruptcy analysis, Altman Z-Score

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 16447218 . Digilib
Date Deposited: 05 Dec 2017 01:49
Last Modified: 05 Dec 2017 01:49
URI: http://digilib.unila.ac.id/id/eprint/29153

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