ANALISIS PERBANDINGAN MODEL ALTMAN MODIFIKASI DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH ADANYA LEMBAGA PENJAMIN SIMPANAN

Unggul Nusantoro Ari Bowo

Jurnal Akuntansi
Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013

This study aims to compare the Modified Altman and Springate models in predicting bankruptcy of the banking company before and after the LPS. Populations that are objects of this research are banking companies listed in Indonesia Stock Exchange. The samples used were 21 banking companies listed in Indonesia Stock Exchange. The sample was banking company that is always present financial statements in a row before and after the LPS. This study uses a model of the formula and the modification Altman Springate models after it uses different test analysis of paired sample t test to determine differences in outcome prediction of corporate bankruptcy banks. From the results of hypothesis testing before the founding of the LPS models Modification Altman and Springate models do not have a difference in predicting bankruptcy of the banking company. Meanwhile, after the founding of the LPS models Modification Altman and Springate models there is a difference in predicting bankruptcy of the banking company. Keywords: Modified Altman, Springate, Bankruptcy, LPS