Kajian Model Springate Pada Kelompok Saham Jakarta Islamic Index Periode 2013-2017
DOI:
https://doi.org/10.30829/ajei.v6i2.4810Keywords:
Springate, Saham, Jakarta Islamic IndexAbstract
This study aims to find out and analyze the health condition of the company based on the magnitude of the predicted value using financial ratios in the Springate model. The research method used is descriptive analysis method with a quantitative approach. The research population is all companies listed in Jakarta Islamic Index (JII), amounting to 30 companies, using purposive sampling. The analysis technique used is the analysis of financial statements with the Springate model (S-Score) which aims to find out companies that experience financial distress and bankruptcy. The results showed that there were several companies in 2013 and 2014 that experienced bankruptcy, namely 16.67%, then increased to 26.67% in 2016, and the most significant occurred in 2015 and 2017, namely 30.00%References
Abdullah, Thamrin dan Francis Tantri, Bank dan Lembaga Keuangan, Jakarta : Rajawali Pers, 2013
Ary, Monica Rahardian H, Studi Potensi Kebangkrutan Perusahaan Publik di Indonesia, Tesis, Semarang : Pascasarjana Universitas Diponegoro, 2004
Hanafi, Mamduh M. dan Abdul Halim, Analisa Laporan Keuangan, (Yogyakarta: UUP AMP YKPN, 2005), h. 207
_______________, Manajemen Keuangan, (Yogyakarta : BPFE, 2004), h. 654
Huda, Nurul dan Mustafa Edwin Nasution, Investasi Pada Pasar Modal Syariah, Edisi Revisi, Jakarta : Kencana, 2008
Husein, M. Fakhri dan Galuh Tri Pambekti, Precision of the Models of Altman, Springate, Zmijewski and Grover for Predicting the Financial Distress, Journal of Economics, Business and Accountancy Ventura, Vol. 1, No. 3, 2014
Kasmir, Analisis Laporan Keuangan, Jakarta : Rajawali Pers, 2009
Munawir, S., Analisa Laporan Keuangan, Yogyakarta : Liberty Yogyakarta, 2004
Najmudin, Manajemen Keuangan dan Aktualisasi Syariah Modern, Yogyakarta: Andi Offset, (tanpa tahun)
Nikmah dan Dinna Dwi Sulestari, Prediksi Financial Distress Untuk perusahaan Besar Dan Kecil di Indonesia Perbandingan Ohlson Dan Altma, Jurnal Fairness, Volume 4, Nomor 1, 2014
PT. Bank Muamalat Indonesia Tbk, Annual Report 2017, ―Industry Review: Management Discussion and Analysis, Diakses melalui http://www.bankmuamalat.com, pada 17 Januari 2018, pukul 09.07 Wib
Safri, Sofyan, Akuntansi Islam, Jakarta : Bumi Aksara, 2004
Shahdoust, Hanieh, Mohammad Reza Karimi Pouya dan Bahzed Parvizi, A Study of Brankrupcy of Altman Adjusted and Zavgren Models in Firms Accepted in Tehran Stock Exchange (Based on Altman Adjusted Model by Kordestani and Colleagues), World Essays Journal, 3 (2), 2015
Shaukat, Arzish dan Hinas Affandi, Impact Of Financial Distress On Financial Performance a Study Related to Pakistan Corporate Sector, International Journal of Curret Research, Vol. 7, Issue, 02, 2015
Syahathah, Husein, Pokok - pokok Akuntansi Islam, Jakarta : Akbar, 2001
Yasser, Qaiser Rafique dan Abdullah Al Mamun, Corporate Failure of Public listed Companies in Malaysia, Europen Researcher, Vol. 91, No. 2, 2015
Downloads
Additional Files
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.