Analisis Financial Distress dengan Accounting Ratio dan Forecasting Bankrupcy terhadap Perusahaan Perbankan Go Public di Indonesia (Studi Empiris : Perusahaan Perbankan Go Public Bursa Efek Indonesia Tahun 2010 - 2014)

Rihardhiy Nariswari Putri

Abstract


Penelitian ini bertujuan untuk menganalisis prediksi tingkat kebangkrutan dengan metode Altman Z Score pada perusahaan perbankan yang Go Public selama tahun 2010-2014, prediksi performadengan menggunakan intellectual capital pada perusahaan yang Go Public selama tahun 2010-2014 dan pengaruh antara intellectual capital terhadap resiko kebangkrutan pada perusahaan Go Public perbangkan selama tahun 2010 - 2014.Penelitian ini menggunakan metode kuantitatif untuk mengetahui pengaruh langsungnya. Sementara itu, untuk menganalisis resiko kebangkrutan menggunakan Altman Z-Score dan untuk menganalisis intellectual capitalnya menggunakan VAIC. Hasil Penelitian ini adalah a) Selama tahun 2010 – 2014 rata - rata perbankan yang terindikasi bangkrut 43,45%, abu-abu 50,34%, dan tidak bangkrut 6,21%. b) Nilai rata - rata intellectual capital pada tahun 2010 - 2014 dengan kategori  top sebanyak 24,14%, good sebanyak 38,62%, common  sebanyak 28,28 % dan bad  sebanyak 8,97%. Dengan demikian dapat dikatakan bahwa  intellectual capital perbankan di Indonesia  relative baik untuk mendukung kinerja perusahaan. c) Terdapa tpengaruh negative yang signifikan antara intellectual capital terhadap resiko kebangkrutan.


Keywords


Kebangkrutan; Intellectual Capital

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DOI: https://doi.org/10.52447/jam.v2i2.931

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