ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA BANK-BANK BUMN DI INDONESIA TAHUN 2015-2019
2020
This research aims to determine the calculation and analysis related to bankruptcy predictions using the Altman Z-Score method at State-Owned Enterprises Banks in Indonesia in 2015-2019. The data in this research were obtained from the Annual Report from the official website of each State-Owned Enterprises Banks in 20015-2019 using purposive sampling technique, the sample in this research were all State-Owned Enterprises Banks in Indonesia for the 2015-2019 period. The Altman Z-score modification model (Z "score) is used with the formula Z"=6.56X1+3.26X2+6.72X3+1.05X4. The results of the research show that state-owned banks in Indonesia in the 2015-2019 period are in the gray area due to prediction calculations bankruptcy is at 1.21-2.90.
Keywords: banking, bankruptcy prediction, altman z-score method
ABSTRAK
Penelitian ini bertujuan untuk mengetahui perhitungan dan menganalisis terkait prediksi kebangkrutan menggunakan metode Altman Z-Score pada Bank-Bank BUMN di Indonesia tahun 2015-2019. Data dalam penelitian ini diperoleh dari Annual Report dari website resmi masing-masing bank BUMN tahun 2015-2019 menggunakan teknik purposive sampling maka sampel dalam penelitian adalah semua Bank BUMN (Badan Usaha Milik Negara) di Indonesia periode 2015-2019. Model analisis data yang digunakan adalah model Altman Z-score modifikasi (Z”score) dengan rumus Z”=6.56X1+3.26X2+6.72X3+1.05X4. Hasil penelitian menunjukkan bahwa Bank BUMN di Indonesia periode 2015-2019 berada pada kondisi grey area karena perhitungan prediksi kebangkrutan berada pada angka 1,21-2,90.
Kata kunci: Perbankan, Prediksi Kebangkrutan, Metode Altman Z-Score
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