Analisis Kebangkrutan Pada Perusahaan Perbankan Di Indonesia Periode 2001-2012 (Dengan Menggunakan Model Altman Z-Score)

Aminah AMINAH (Universitas Bandar Lampung)
Andi Sanjaya (Universitas Bandar Lampung)

Jurnal Akuntansi dan Keuangan
Vol 4, No 2 (2013): September

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used by Altman. Research questions were constructed in this study is whether the Altman Z-Score model that built in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially as a predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the Altman Z-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia banking company on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Score models can be a tool for predicting bankruptcy in Indonesia.