ANALISIS MODEL ALTMAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2015-2017

NOVIA, NOVIA (2019) ANALISIS MODEL ALTMAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

Text Novia 125150400 JA.pdf Download (1MB)

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh variabel dalam model Altman Z-Score, yaitu Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, Market Value Equity to Total Liabilities, dan Sales to Total Asset terhadap Financial Distress pada perusahaan sub-sebtor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Sampel yang digunakan dalam penelitian ini adalah sebanyak 42 data sampel yang dipilih dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa Working Capital to Total Asset berpengaruh positif signifikan terhadapa Financial Distress, Retained Earnings to Total Asset dan Earnings Before Interest and Tax to Total Asset berpengaruh negatif signifikan terhadap Financial Distress, sedangkan Market Value Equity to Total Liabilities dan Sales to Total Asset tidak berpengaruh signifkan terhadap Financial Distress. The purpose of this research is to obtain empirical evidence about effects of Altman Z-Score variable, namely Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, Market Value Equity to Total Liabilities, and Sales to Total Asset to Financial Distress of the sub-sector food and beverage companies listed in the Indonesia Stock Exchange in the period of 2015-2016. The research is conducted by taking 42 samples using purposive sampling method. The result of this research that Working Capital to Total Asset has a positive significant effect on Financial Distress, Retained Earnings to Total Asset and Earnings Before Interest and Tax to Total Asset has a negative significant effect to Financial Distress, while Market Value Equity to Total Liabilities and Sales to Total Asset has no significant effect to Financial Distress. Keywords: Financial Distress, Altman Z-Score

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	06 Jan 2022 03:38
Last Modified:	06 Jan 2022 03:38
URI:	http://repository.untar.ac.id/id/eprint/33453

Actions (login required)

View Item