Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS RASIO KEUANGAN DAN ANALISIS KETEPATAN PREDIKSI KEBANGKRUTAN PERUSAHAAN (MODEL ALTMAN DAN MODEL SPRINGATE) UNTUK MENILAI KINERJA KEUANGAN DAN TINGKAT KESEHATAN PERUSAHAAN ALAS KAKI YANG TERDAFTAR DI BEI

Detail
Author Yaniarti Miftakul Jannah
Category Akuntansi Keuangan dan Auditing

Abstract

The purpose of this study was to determine and analyze the potential bankruptcy of PT. Shoes Bata, Tbk and PT. Primarindo Asia Infrastructure Tbk by using financial ratio analysis and predictive analysis of bankruptcy with Altman Z-score and Springate. Data obtained in this research is secondary data obtained from BEI STIE Malangkucecwara form of financial statements consisting of balance sheet and income statement of PT. Shoes Bata, Tbk and PT. Primarindo Asia Infrastructure Tbk. Data collection techniques used is literature study and documentation study. Analysis of the data used is quantitative descriptive. From the results of research on both the footwear company listed on the Stock Exchange during the years 2012-2014 show PT. Shoes Bata, Tbk financial performance and soundness are better than the PT. Primarindo Asia Infrastructure Tbk according to the calculation of z-score and springate. The position indicated from the year 2012 to be in a safe condition while in 2013 and 2014 in a state prone to the condition of the company according to the z-score calculation. If according to the calculations of the years 2012-2014 springate the company stated in a safe condition. From this, the authors propose suggestions which will be useful for investors or managers in decision making.