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All Journal Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Jurnal Akuntansi
Fredella Colline
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Potensi Kebangkrutan Berdasarkan Metode Altman Z – Score, Springate, dan Zmijewski pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017 Dian Andriani; Fredella Colline
Ilmiah Manajemen Bisnis VOL. 19, NO. 1 JANUARI - JUNI 2019
Publisher : Ilmiah Manajemen Bisnis

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Abstract

Abstract — This research aims to analyze and measure the potensial of company bankruptcy using Altman Z-Score method, Springate, and Zmijewski. Bankruptcy level analysis is done to predict a company as a consideration of the condition of a company. The purpose of this study was to fnd out the potential bankruptcy rates in retail companies in 2015 – 2017. The sample uses 21 retail companies listed on the Indonesian Stock Exchange in 2015 – 2017. The method used in determining the sample is purposive sampling. The results of data processing using the three analytical methods obtained results that are different from each other, and there 2 companies that experience tend to go bankrupt in 2015 -2017 using the three methods.Keywords — Bankruptcy, Altman Z-Score, Springate,Zmijewski, Retail
ANALISIS PENGGUNAAN MODEL ALTMAN Z-SCORE, MODEL SPRINGATE, MODEL GROVER, DAN MODEL ZMIJEWSKI SEBAGAI PREDIKTOR KEBANGKRUTAN Klemens Bonifasius Tiono; Fredella Colline
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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The purpose of this research to know: (1), to find out which firm is predicted being bankruptcy according to the Altman Z-score model, Springate model, Grover model and Zmijewski model, (2) to find out wether there is difference between the fourth model of bankruptcy prediction (3) to find out which model have highest level accuration to predict bankcruptcy of the oil and gas firm. After the oil and gas firm was analyzed with the fourth model of bankruptcy prediction, the result is (1) according the altman Z-score model there is 5 firm that predicted have potential to being bankruptcy and only 1 firm have a healthy financial condition (2) according the Springate model there is 5 firm that predicted have potential to being bankruptcy and 2 firm have a healthy financial condition, (3) according the Grover model there is 2 firm that predicted have potential to being bankruptcy and 5 furm have a healthy financial condition, (4) according the altman Zmijewski model there is 1 firm that predicted have potential to being bankruptcy and 6 furm have a healthy financial condition. According to the result of Kruskal Wallis Test using IBM SPSS 24 that Altman Z-score model with Springate model and Grover model with Zmijewski model have same average score result. The most accurate level achived by Springate model. Keywords : bankruptcy, financial distress, altman z-score model, springate model, grover model, zmijewski model
PENGARUH ROE DAN DPR TERHADAP PBV DENGAN DER SEBAGAI VARIABEL INTERVENING Eugenia Putri; Fredella Colline
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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This study aimed to analyze the influence of Return on Equity (ROE) and Dividend Payout Ratio (DPR) on Price to Book Value (PBV) with Debt Equity Ratio (DER) as an intervening variable. This study used a sample of manufacturing companies sub-sector of various industry that were listed on Indonesia Stock Exchange (IDX) in 2015-2019. The statistical methods used in this research is Partial Least Square (PLS). The result showed that Return on Equity and Debt Equity Ratio have a significant effect on Price to Book Value, Dividend Payout Ratio doesn’t have effect on Price to Book Value, Return on Equity doesn’t have effect on Debt Equity Ratio, Dividend Payout Ratio have significant effect on Debt Equity Ratio, Debt Equity Ratio is not able to mediate the effect of Return on Equity on Price to Book Value, and Debt Equity Ratio is able to mediate the effect of Dividend Payout Ratio on Price to Book Value   Keywords : Debt Equity Ratio, Dividend Payout Ratio, Price to Book Value, Return on Equity
ANALISIS PENGGUNAAN MODEL ALTMAN Z-SCORE, MODEL SPRINGATE, MODEL GROVER, DAN MODEL ZMIJEWSKI SEBAGAI PREDIKTOR KEBANGKRUTAN Klemens Bonifasius Tiono; Fredella Colline
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1961

Abstract

The purpose of this research to know: (1), to find out which firm is predicted being bankruptcy according to the Altman Z-score model, Springate model, Grover model and Zmijewski model, (2) to find out wether there is difference between the fourth model of bankruptcy prediction (3) to find out which model have highest level accuration to predict bankcruptcy of the oil and gas firm. After the oil and gas firm was analyzed with the fourth model of bankruptcy prediction, the result is (1) according the altman Z-score model there is 5 firm that predicted have potential to being bankruptcy and only 1 firm have a healthy financial condition (2) according the Springate model there is 5 firm that predicted have potential to being bankruptcy and 2 firm have a healthy financial condition, (3) according the Grover model there is 2 firm that predicted have potential to being bankruptcy and 5 furm have a healthy financial condition, (4) according the altman Zmijewski model there is 1 firm that predicted have potential to being bankruptcy and 6 furm have a healthy financial condition. According to the result of Kruskal Wallis Test using IBM SPSS 24 that Altman Z-score model with Springate model and Grover model with Zmijewski model have same average score result. The most accurate level achived by Springate model. Keywords : bankruptcy, financial distress, altman z-score model, springate model, grover model, zmijewski model
PENGARUH ROE DAN DPR TERHADAP PBV DENGAN DER SEBAGAI VARIABEL INTERVENING Eugenia Putri; Fredella Colline
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2244

Abstract

This study aimed to analyze the influence of Return on Equity (ROE) and Dividend Payout Ratio (DPR) on Price to Book Value (PBV) with Debt Equity Ratio (DER) as an intervening variable. This study used a sample of manufacturing companies sub-sector of various industry that were listed on Indonesia Stock Exchange (IDX) in 2015-2019. The statistical methods used in this research is Partial Least Square (PLS). The result showed that Return on Equity and Debt Equity Ratio have a significant effect on Price to Book Value, Dividend Payout Ratio doesn’t have effect on Price to Book Value, Return on Equity doesn’t have effect on Debt Equity Ratio, Dividend Payout Ratio have significant effect on Debt Equity Ratio, Debt Equity Ratio is not able to mediate the effect of Return on Equity on Price to Book Value, and Debt Equity Ratio is able to mediate the effect of Dividend Payout Ratio on Price to Book Value   Keywords : Debt Equity Ratio, Dividend Payout Ratio, Price to Book Value, Return on Equity
Co-Authors Dian Andriani Eugenia Putri Klemens Bonifasius Tiono