Repository Universitas Andalas

Analisa Keuangan dan Prediksi Kebangkrutan Perusahaan Go Publik di Indonesia

Zen, Sri Daryanti and Yeni, Yulia Hendri and Rasyid, Eddy R (2010) Analisa Keuangan dan Prediksi Kebangkrutan Perusahaan Go Publik di Indonesia. Project Report. Lembaga Penelitian Universitas Andalas. (Unpublished)

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Abstract

Multi dimensional crisis and tight competition that happened in the middle of 1997, has pushed many companies into financial distress and bankruptcy condition. The bankrupting a company will influence several parties, therefore bankruptcy information have to be detected earlier by the company. Information that can be used to analyze and predict the condition of the company is financial statement. By analyzing financial statement simultaneously and comprehensive will give information about the condition and financial trend of that company. This research tries to examine whether financial ratios that based on Financial Minister decision KMK No.826/KMK.013/1992, significantly difference between non-failed and failed public manufacturing companies and which financial ratios that differentiate them. There are 7 financial rations; current ratio, quick ratio, debt to total asset ratio, ROA, ROE, net profit margin and operating ratio, these ratios will be tested by independent Sample T Test. Meanwhile the potential bankruptcy of the company is tested by Alman's Z-score model and also to test the correlation between this Z-score with healthiness level of the company from KMK No.826/KMK.013/1992, this testing used Pearson's Correlation. The result of the testing show that only ROE has significant differences at a=5% for 3 years of financial statement and the others are not significant. Z-score testing show that for 2YBF has percentage correctly is about 54,8% and for 3YBF is 61,9%, the last for 4YBF is 52,4%. The Pearson's Correlation testing show that only for 2YBF and 3YBF has significant correlation at a=5% and 1%, but for 4YBF at a= 5 % does not has significant correlation.

Item Type: Monograph (Project Report)
Subjects: H Social Sciences > HB Economic Theory
Unit atau Lembaga: Lembaga Penelitian Unand
Depositing User: Haryoshi Utami
Date Deposited: 01 Nov 2010 02:51
Last Modified: 21 Sep 2011 07:54
URI: http://repository.unand.ac.id/id/eprint/5155

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