Analisis Altman Z-Score Untuk Memprediksi Kebangkrutan Pada Asuransi Umum di Indonesia Sebelum dan Saat Pandemi Covid-19
Abstract
Penelitian ini bertujuan untuk mengetahui tingkat kebangkrutan perusahaan dengan menggunakan model Altman Z-Score pada asuransi umum yang terdaftar pada OJK sebelum dan saat pandemic covid-19. Kriteria pengambilan sampel adalah perusahaan asuransi dengan pendapatan premi diatas Rp. 2 Triliun pada tahun 2019 dan menerbitkan laporan keuangan secara pada tahun 2019 sampai dengan tahun 2020. Metode Penelitian ini adalah penelitian deskriptif menggunakan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa model Z-Score Altman tersebut dapat diimplementasikan dalam mendeteksi kemungkinan terjadinya kebangkrutan pada Industri Asuransi Umum. Covid-19 tidak terlalu berdampak pada kebangkrutan asuransi umum dimana rata-rata industry dalam kondisi sehat.
Keywords: Asuransi Umum, Kebangkrutan, Altman z-Score
References
Abdul Kadim, K., & Nardi Sunardi, S. (2018). Determinant Of Company’s Likuidity And It's Implications On Financial’s Performance Of Ritail Trade Company’s In Indonesia At The Period Of 2008–2017. Global and Stockhastic Analysis, 5(7), 235-247.
Abdul Kadim, K., & Nardi Sunardi, S. (2018). Determinant Of Company’s Likuidity And It's Implications On Financial’s Performance Of Ritail Trade Company’s In Indonesia At The Period Of 2008–2017. Global and Stockhastic Analysis, 5(7), 235-247.
Abdul Kadim, K., & Nardi, S. (2018). Eviews Analysis: Determinant Of Leverage And Company’s Performance. Global and Stochastic Analysis (GSA), 5(7), 249-260.
Abdul Kadim, K., & Nardi, S. (2018). Eviews Analysis: Determinant Of Leverage And Company’s Performance. Global and Stochastic Analysis (GSA), 5(7), 249-260.
Abdul Kadim, K., Nardi Sunardi, S., Hendro Waryanto, W., Dessy Adelin, A., & Endang Kusmana, K. (2018). The Effects Of Bank Soundness With The RGEC Approach (Risk Profile, Good Corporate Governance, Earnings, Capital) Of Leverage And Its Implications On Company’s Value Of State Bank In Indonesia For The Period Of 2012-2016. IJER (International Journal of Economic Research), 15(11), 41-52.
Altman, Edward I. 1968. Financial Ratios, Discriminant Analysis and The Prediction of Corporate Bankcrupty. Journal Of Financial, 23 (4) : 189-209.
Fahmi, Irham. 2013. Analisis Laporan Keuangan. Bandung: Alfabeta
Fatmawati, Y. (2016). Analisis Potensi Kebangkrutan Dengan Model Altman Z-Score Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia
Febrianti, F. D., Sugiyanto, S., & Fitria, J. R. (2020). Green Intellectual Capital Conservatism Earning Management, To Future Stock Return As Moderating Stock Return (Study Of Mining Companies In Indonesia Listed On Idx For The Period Of 2014-2019). The Accounting Journal Of Binaniaga, 5(2), 141-154.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Hanafi, Mamduh. 2010. Manajemen Keuangan. Ed.1. Yogyakarta: BPFE.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Kadim, A., & Sunardi, N. (2018). Analisis altman z-score untuk memprediksi kebangkrutan pada Bank Pemerintah (BUMN) di Indonesia Tahun 2012-2016. Jurnal Sekuritas, Vol.1, No.3 , Maret 2018, 142 – 156.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Nardi Sunardi, E. A., Kadim, A., Tumanggor, M., & Oktrima, B. (2018). Effects Of The Bank Soundness With The Rbbr Approach (Risk Base Bank Rating) Of Cost Efficiency And Its Implications On Sharia Bank Performance In Indonesia For The Period Of 2012–2016. International Journal of Economic Research, 15(1).
Rudianto. (2013). Akuntansi Manajemen, Informasi untuk Pengambilan Keputusan Strategis. Jakarta: Erlangga.
Rusilowati, U., & Wahyudi, W. (2020, March). The Significance of Educator Certification in Developing Pedagogy, Personality, Social and Professional Competencies. In 2nd Social and Humaniora Research Symposium (SoRes 2019) (pp. 446-451). Atlantis Press.
S Sugiyanto, Fd Febrianti - The Indonesian Accounting Review, 2021the Effect Of Green Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return
Sugiyanto 2018 Effect Ratio Keuangan Perusahaan Pada Model Prediksi Kepailitan Perbankan Model Altman Z-Score dengan Moderasi Good Corporate Governance http://iai.Jabar. Parade Riset Akuntansi.ac.id Parade Riset Akuntansi III (PRA) 2018
Sugiyanto, . (2020) Manajemen Pemasaran : Inspiring The Salesmanship. Yayasan Pendidikan dan Sosial Indonesia Maju (YPSIM), Banten. ISBN 9786237815853
Sugiyanto, E. M. (2018). Earning Management, Risk Profile And Efficient Operation In The Prediction Model Of Banking: Eviden From Indonesia.
Sugiyanto, L. N., & Wanten, I. K. (2020). Studi Kelayakan Bisnis Penerbit Yayasan Pendidikan dan Sosial Indonesia Maju (YPSIM) Banten 2020. Cetak Perdana.
Sugiyanto, S. (2021). Intellectual Capital And Earning Management, To Future Stock Return. Proceedings Universitas Pamulang, 1(1), 558-567.
Sugiyanto, Sugiyanto And Febrianti, Fitri Dwi And Maddinsyah, Ali And Sarwani, Sarwani And Pranoto, Pranoto (2021) The Influence Of Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return (Case Study Of Mining Companies In Indonesia Listed On Indonesia Stock Exchange For The Period Of 2013-2018). In: Inceess 2020, 17-18 July 2020, Bekasi, Indonesia.
Sunardi, N., Hamid, A. A., Lativa, A. K., & Tulus, N. (2018). Determinant Of Cost Efficiency And It's Implications For Companies Performance Incorporated In The Lq. 45 Index Listing In Idx For The Period of 2011-2016. International Journal of Applied Business and Economic Research, 16(1).
Undang-Undang Republik Indonesia, Nomor 40 tahun 2014 tentang Perasuransian, Lembaran Negara Nomor 337 Tahun 2014
Weston, J. Fred dan Thomas E. Copeland. 1986. Managerial Finance. Diterjemahkan oleh Jaka Wasan dan Kibrandoko. 1997. Manajemen Keuangan. Ed.9. Jakarta: Binarupa Aksara
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
