ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 â€“ 2017

Susilowati; Wahyu Candra; Kristianto; Djoko; Harimurti; Fadjar

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis techniques in this study are the Altman Z-score method using 5 ratios, namely working capital to total asset ratio (X1), retained earnings to total asset ratio (X2), earnings before interest and taxes to total asset ratio (X3) , Book Value of Equity to Book Value of Liabilities (X4). The results showed that the financial condition of Islamic banks is in a healthy condition. This can be seen from the average value of Zscore Islamic banks in 2013 to 2017 the average value of zscore is above 2,60.

🔖 Keywords

#Altman Z-score; Bankruptcy; Islamic Public Banks

ℹ️ Informasi Publikasi

Tanggal Publikasi

28 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 4, Tahun 2020

📝 HOW TO CITE

Susilowati, Wahyu Candra; Kristianto, Djoko; Harimurti, Fadjar, "ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 â€“ 2017," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 4, May. 2020.

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