GDL

Prediction of Financial Distress and Bankruptcy (Case Study on Airline Companies for the Period of 2013-2019)

Tugas Akhir, 009 / 2021 / KPN
Undergraduate Theses from JBPTPPOLBAN / 2023-05-12 14:28:58
Oleh : Ira Andriani - 185121010 (ira.andriani.kpn18@polban.ac.id)
Dibuat : 2023-05-12, dengan 4 file

Keyword : Financial Distress, Prediksi Kebangkrutan, Uji Mann Whitney
Subjek : Financial Distress, Bankruptcy Prediction, Mann Whitney Test

Penelitian ini bertujuan untuk melakukan prediksi financial distress, menentukan potensi kebangkrutan serta membandingkan potensi kebangkrutan antara hasil perhitungan metode Altman Z-Score dan Springate S-Score pada perusahaan maskapai penerbangan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi yang berupa data informasi laporan keuangan tahunan 3 perusahaan yaitu PT Garuda Indonesia, PT Cardig Airlines dan Indonesia Air periode 2013-2019. Teknik analisis data yang digunakan adalah metode Altman Z-Score, Springate S-Score, dan Uji Mann Whitney. Hasil penelitian menunjukkan bahwa PT Garuda Indonesia dan Indonesia Air diprediksi mengalami kondisi financial distress dan berpotensi mengalami kebangkrutan, sedangkan PT Cardig Airlines diprediksi tidak mengalami kondisi financial distress dan tidak berpotensi mengalami kebangkrutan. Berdasarkan nilai rata-rata score, potensi kebangkrutan sebagian besar menunjukkan hasil yang sama antara metode Altman Z-Score dan Springate S-Score. Perbedaan hanya ditunjukkan pada perusahaan Indonesia Air tahun 2014 dan PT Cardig Airlines tahun 2019. Berdasarkan uji statistik, diperoleh nilai signifikansi sebesar 0.505 lebih dari 0.05 yang berarti hipotesis ditolak dan tidak ada perbedaan yang signifikan pada potensi kebangkrutan antara hasil perhitungan metode Altman Z-Score dan Springate S-Score pada perusahaan maskapai penerbangan periode 2013-2019. Kata Kunci: Financial Distress, Prediksi Kebangkrutan, Uji Mann Whitney.

Deskripsi Alternatif :

This study aims to predict financial distress, determine the potential for bankruptcy and compare the potential for bankruptcy between the calculation results of the Altman Z-Score and Springate S-Score methods for airline companies. The data collection method used in this study is the documentation method in the form of data on the annual financial statements of 3 companies, namely PT Garuda Indonesia, PT Cardig Airlines and Indonesia Air for the period 2013-2019. The data analysis technique used is the Altman Z-Score, Springate S-Score, and Mann Whitney Test methods. The results show that PT Garuda Indonesia and Indonesia Air are predicted to experience financial distress and have the potential to go bankrupt, meanwhile, PT Cardig Airlines is predicted not to experience financial distress and no potential for bankruptcy. Based on the average score, the potential for bankruptcy mostly shows the same results between the Altman Z-Score and Springate S-Score methods. The difference is only shown in Indonesia Air companies in 2014 and PT Cardig Airlines in 2019. Based on statistical tests, obtained a significance value of 0.505 more than 0.05, which means the hypothesis is rejected and there is no significant difference in the potential for bankruptcy between the calculation results of the Altman Z-Score and Springate methods. S-Score on airline companies for the period 2013-2019. Keywords: Financial Distress, Bankruptcy Prediction, Mann Whitney Test.

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