Prediksi Kebangkrutan Pada Bank Bumn Yang Terdaftar Di Bursa Efek Indonesia

Abstract

The research was conducted with the aim of knowing the prediction of the potential for bankruptcy of the four State-Owned Enterprises (BRI, BNI, Bank Mandiri and BTN) using the Altman Z-Score, Springate and Grover G-Score models. The data analysis method used a prediction model for the occurrence of bankruptcy consisting of the Altman Z-Score, Springate and Grover G-Score. The results showed that the prediction of bankruptcy (financial distress) using the Altman Z Score model was obtained from 2015-2019 for the four State-Owned Enterprise Banks (BRI, BNI, Bank Mandiri and BTN) as a whole obtained Z Score between 1.42-1 88 or at the criteria (cut off) Z <181 has the potential to go bankrupt and 1.81 <Z <2.99 gray area. Meanwhile, based on the Springate model from 2015-2019, the four State-Owned Enterprises (BRI, BNI, Bank Mandiri and BTN) overall obtained a Springate of 1.95 - 44.08 and were in the criteria (cut off) S> 0.862 and can be declared as not potentially bankrupt (healthy). Then based on Grover, it was obtained from 2015-2019 in the four State-Owned Enterprise Banks (BRI, BNI, Bank Mandiri and BTN) as a whole obtained a G Score of 1.71 - 2.15 and were in the criteria of G ≥ 0.01 or no potential bankrupt (healthy). The results showed that the Altman Z Score model has a better value than Springate and Grover because the number of ratios is more so that it can predict bankruptcy better

Analisis Prediksi Kebangkrutan Dengan Metode Altman Z-Score di Masa Pandemi Covid-19

“…Perusahaan mampu dalam membayar kewajibannya berarti perusahaan memiliki modal kerja yang baik dan jika perusahaan sulit dalam memenuhi kewajibannya maka perusahaan memiliki modal kerja yang buruk. (Husada, 2019). 2) Laba ditahan dalam total aset (X2).…”

“…X2 = Laba ditahan dalam total aset Sumber: (Kusumawati et al, 2016) Varibel ini merupakan ukuran akumulasi atau laba ditahan suatu usaha yang mencerminkan umur usaha dan kekuatan profitabilitasnya. Rendahnya laba ditahan dapat mencerminkan kondisi perdagangan yang tidak baik (Husada, 2019). 3) Laba sebelum bunga dan pajak dalam total aset (X3).…”