Author (Penulis)

WAHYU FEBRIANTO
Universitas Nusantara PGRI Kediri

Author Identity (NPM)

13.1.02.02.0561

Abstract

ABSTRACT The study was conducted by the banks doing the write off of bad debts, as seen from the surge in the value of write-off of bad debts in four BUMN Commercial Banks in 2016. The action is in the spotlight, because the banks are government-owned. This study aims to know the BUMN Commercial Banks has financial distress based on Altman Z-Score Method in 2010 – 2016, to know the BUMN Commercial Banks has financial disstress based on Springate Method in 2010 – 2016, to know there are differences between financial distress prediction results with Altman Z- Score and Springate methods. This research method using descriptive with quantitative approach. The population of this study are all BUMN Commercial Banks listed on the Indonesia Stock Exchange. Samples of Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Tabungan Negara and Bank Mandiri from 2010 to 2016. Data collection techniques used are documentation and literature. Data analysis techniques used are Z-Score (Altman) and Springate. The results showed (1) Using Altman Z-Score method all BUMN Commercial Banks are in gray area condition. (2) The Springate Methods of all BUMN Commercial Banks are in financial distress. (3) There is a difference of assessment result using Altman Z-Score method and Springate method in predicting the potential of financial distress. KEYWORDS: Financial Distress, Z-Score (Altman), Springate ABSTRAK Penelitian ini dilatar belakangi oleh maraknya perbankan melakukan praktik hapus buku (write off) kredit macet, hal itu terlihat dari lonjakan nilai hapus buku kredit macet di empat bank umum BUMN pada tahun 2016. Tindakan tersebut menjadi sorotan, dikarenakan bank-bank tersebut milik pemerintah. Penelitian ini bertujuan untuk mengetahui Bank Umum BUMN mengalami financial disstress berdasarkan Metode Altman Z-Score pada tahun 2010 – 2016, untuk mengetahui Bank Umum BUMN mengalami financial disstress berdasarkan Metode Springate pada tahun 2010 – 2016, untuk mengetahui terdapat perbedaaan hasil prediksi financial distress dengan metode Altman Z-Score dan Springate. Metode penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif. Populasi penelitian ini seluruh Bank Umum BUMN yang terdaftar pada BEI. Sampel Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Tabungan Negara dan Bank Mandiri periode tahun 2010 sampai 2016. Teknik pengumpulan data yang dipergunakan adalah dokumentasi dan kepustakaan. Teknik analisi data yang digunakan adalah Z-Score (Altman) dan Springate. Hasil penelitian menunjukan, menggunakan metode Altman Z-Score semua bank umum BUMN berada pada kondisi grey area, metode Springate semua bank umum BUMN berada pada kondisi financial distress, terdapat perbedaan hasil penilaian menggunakan metode Altman Z-Score dan metode Springate dalam memprediksi potensi financial distress. KATA KUNCI : Financial Distress, Z-Score (Altman), Springate

Keyword

a

Reference

PUBLISHED

2017-08-16

JOURNAL

Simki-Economic

ISSN

2599-0748

ISSUE

Vol. 01 No. 03 Tahun 2017

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