Zidane, Mirza Muhammad and Dr. MT Sabirin, (2022) Analisis Model Altman Modifikasi, Zmijewski, Grover, Ohlson, Dan Springate Sebagai Alat Prediksi Financial Distress Pada Perusahaan Penerbangan (Studi Kasus Pt Garuda Indonesia Tbk Periode 2010-2020). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui prediksi financial distress dan potensi kebangkrutan pada PT Garuda Indonesia (Persero) Tbk serta membandingkan akurasi dan kecocokan Model Altman Modifikasi, Zmijewski, Grover, Ohlson, dan Springate. Jenis penelitian ini adalah deskriptif analisis. Objek penelitiannya adalah laporan keuangan tahunan audited PT Garuda Indonesia (Persero) Tbk periode 2010-2020 yang diakses melalui website resmi Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa tingkat akurasi model Altman Modifikasi adalah 45%, model Springate 55%, model Ohlson 73%, model Grover 82%, dan model Zmijewski 100%. Kesimpulannya adalah bahwa model yang paling tepat digunakan untuk PT Garuda Indonesia (Persero) Tbk adalah model Zmijewski dan penyebab financial distress pada PT Garuda Indonesia (Persero) Tbk adalah rendahnya modal kerja bersih, besarnya proporsi utang, dan rendahnya tingkat profitabilitas
English Abstract
This research aims to determine the prediction of financial distress and potential bankruptcy of PT Garuda Indonesia (Persero) Tbk as well as comparing the accuracy and appropriateness of Altman Modified, Zmijewski, Grover, Ohlson, and Springate model. This research uses analytical descriptive study. The data used are audited financial reports of PT Garuda Indonesia (Persero) Tbk in 2010-2020 which were accessed through the official website of Indonesia Stock Exchange. The results showed that the accuracy of Altman Modified model is 45%, Springate model is 55%, Ohlson model is 73%, Grover model is 82%, and Zmijewski model is 100%. The conclusion of this research is that Zmijewski model is the appropriate model for PT Garuda Indonesia (Persero) Tbk and the causes of financial distress of the company are low net working capital, big proportion of debts, and low profitability
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020535 |
| Uncontrolled Keywords: | Financial distress, kebangkrutan, Altman modifikasi, Zmijewski, Grover, Ohlson, Springate, Garuda Indonesia, financial distress, bankruptcy, Altman modified, Zmijewski, Grover, Ohlson, Springate, Garuda Indonesia |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 22 Aug 2023 02:56 |
| Last Modified: | 22 Aug 2023 02:56 |
| URI: | http://repository.ub.ac.id/id/eprint/202584 |
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