ANALISIS LAPORAN KEUANGAN SEBAGAI INDIKATOR PREDIKSI KEBANGRUTAN PERUSAHAAN PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA

Abstract

The purpose of this research is to defined and analyze financial ratios and implementation of discriminant analysis to predict bankruptcy on banking companies listed on Indonesia Stock Exchange in year 2010 – 2014. Method of analysis used is discriminant multivariate analysis with a descriptive approach. There are 17 banking companies selected as samples out of 42 companies, through purposive sampling method. The result show that four of five ratios used as independent variables have significant value of < 0,05, while the 5^th ratio can not be used in this study because it is more suitable for manufacturing companies. The result of Z-score shows that of 17 banking companies listed on Indonesia stock exchange, 9 are ‘healthy’, 5 are bankrupt, and 3 companies are in the ‘grey area’.