ABSTRACT. Keywords: Global economic crisis, Altman Z-score method, Ohlson method. vii. Universitas Kristen Marantha
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1 ABSTRACT The main purpose of this research is to compare two different methods of bankcrupty prediction which applied at PT Bumi Resources Tbk. The company was chosen because it could stand against global economic crisis in The first method is Altman Z-score which is the most common method to predict banckruptcy. The second is Ohlson method which is seldom or even never used to predict bankruptcy. In this case, these methods used to assess the investment at PT Bumi Resources Tbk. and help investors decided whether investment should be made or not. The prediction result is the company will not bankrupt. So, investment should be made by investors. Keywords: Global economic crisis, Altman Z-score method, Ohlson method. vii
2 ABSTRAK Krisis global tahun 2008 telah meyebabkan banyak perusahaan bangkrut, sehingga iklim investasi Indonesia melemah. Investor mulai bermain aman agar tidak mengalami kerugian. PT Bumi Resources Tbk. merupakan salah satu perusahaan tambang batu bara yang terkena dampak krisis global tahun Sebagai salah satu perusahaan yang masih bertahan, maka investasi pada PT Bumi Resources Tbk. harus dipikirkan secara matang. Untuk menentukan kelayakan investasi dapat digunakan metode prediksi kebangkrutan. Metode Altman Z-score adalah metode yang paling umum digunakan, sedangkan metode Ohlson masih asing bagi investor. Penggunaan kedua metode ditujukan untuk menguatkan hasil analisis. Analisis dengan kedua metode memberikan hasil bahwa investasi pada PT Bumi Resources Tbk. layak dilakukan. Kata-kata kunci: Krisis global, Metode Altman Z-score, Metode Ohlson. viii
3 DAFTAR ISI HALAMA JUDUL... i HALAMA PE GESAHA... ii PER YATAA ORISI ALITAS LAPORA PE ELITIA... iii PER YATAA PUBLIKASI LAPORA PE ELITIA... iv KATA PE GA TAR... v ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xii DAFTAR TABEL... xiii DAFTAR LAMPIRA... xv BAB I PE DAHULUA 1.1 Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 6 BAB II KAJIA PUSTAKA DA KERA GKA PEMIKIRA 2.1 Laporan Keuangan Definisi Laporan Keuangan Kegunaan Laporan Keuangan Sifat Laporan Keuangan Bentuk-bentuk Laporan Keuangan Pengguna Laporan Keuangan Keterbatasan Laporan Keuangan Analisa Laporan Keuangan ix
4 2.2.1 Definisi Analisa Laporan Keuangan Kegunaan Analisa Laporan Keuangan Metode Pembanding Analisa Laporan Keuangan Jenis Rasio Keuangan Kebangkrutan Definisi Kebangkrutan Jenis Kebangkrutan Penyebab Kebangkrutan Prediksi Kebangkrutan Manfaat Prediksi Kebangkrutan Metode Altman Z-score Keterangan Variabel Altman Z-score Metode Ohlson Penjelasan Variabel Metode Ohlson Alternatif Perbaikan Kesulitan Keuangan Investasi Definisi Investasi Kategori Investasi Tipe-tipe Investasi Keuangan Proses Investasi Strategi Investasi Kerangka Pemikiran BAB III METODE PE ELITIA x
5 3.1 Objek Penelitian Visi Perusahaan Misi Perusahaan Filosofi Perusahaan Sejarah Singkat Perusahaan Kepemilikan Saham Perusahaan Jenis Penelitian Definisi Operasional Variabel Teknik Pengumpulan Data Analisis Data BAB IV HASIL PE ELITIA DA PEMBAHASA 4.1 Analisis Metode Altman Z-score Analisis Metode Ohlson Perbandingan Metode Altman Z-score dan Metode Ohlson Analisis Kelayakan Investasi PT Bumi Resources Tbk BAB V SIMPULA DA SARA 5.1 Simpulan Saran DAFTAR PUSTAKA LAMPIRA DAFTAR RIWAYAT HIDUP PE ULIS (CURRICULUM VITAE) xi
6 xii
7 DAFTAR GAMBAR Halaman Gambar 2.1 Jenis Rasio Keuangan Gambar 2.2 Kerangka Pemikiran xiii
8 DAFTAR TABEL Halaman Tabel 2.1 Kriteria Interpretasi Altman Z-Score (1968) Tabel 2.2 Kriteria Interpretasi Altman Z-Score (1983) Tabel 2.3 Kriteria Hasil Perhitungan Model Ohlson Tabel 3.1 Sejarah Singkat PT Bumi Resources Tbk Tabel 3.2 Kepemilikan Saham PT Bumi Resources Tbk Tabel 3.3 Definisi Opersional Variabel Independen Altman Z-score Tabel 3.4 Definisi Opersional Variabel Dependen Altman Z-score Tabel 3.5 Definisi Operasional Variabel Independen Metode Ohlson Tabel 3.6 Definisi Operasional Variabel Dependen Metode Ohlson Tabel 3.7 Kriteria Interpretasi Altman Z-Score (1983) Tabel 3.8 Kriteria Hasil Perhitungan Model Ohlson Tabel 4.1 Kriteria Interpretasi Altman Z-Score (1983) Tabel 4.2 Perhitungan Variabel Metode Altman Z-score Tabel 4.3 Perhitungan Z-score PT Bumi Resources Tbk Tabel 4.4 Kriteria Interpretasi Z-score PT Bumi Resources Tbk Tabel 4.5 Persentase Perubahan Z-score PT Bumi Resources Tbk Tabel 4.6 Kriteria Hasil Perhitungan Model Ohlson Tabel 4.7 Perhitungan Variabel Metode Ohlson Tabel 4.8 Perhitungan Nilai P Metode Ohlson Tabel 4.9 Kriteria Interpretasi Nilai P Metode Ohlson xiv
9 Tabel 4.10 Persentase Perubahan Nilai P Tabel 4.11 Perbandingan Hasil Altman Z-score dan Ohlson xv
10 DAFTAR LAMPIRA Halaman Lampiran Laporan Keuangan PT Bumi Resources Tbk xvi
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ABSTRACT. Keywords: Budgeting, Responsibility Accounting, Cost Efficiency, Marketing, Quality of Decision Making. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and responsibility accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing
ANALISIS KINERJA PT CIPUTRA DEVELOPMENT Tbk ( Perseroan ) BERDASARKAN RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS
ANALISIS KINERJA PT CIPUTRA DEVELOPMENT Tbk ( Perseroan ) BERDASARKAN RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TUGAS AKHIR Disusun untuk memenuhi sebagian persyaratan mencapai derajat Ahli Madya
Universitas Kristen Maranatha
viii ABSTRAK Melalui pasar modal, investor dapat melakukan investasi di beberapa perusahaan dengan pembelian efek-efek baru yang diperdagangkan di pasar modal. Obligasi merupakan salah satu efek yang ditawarkan
ABSTRAK. Kata-kata kunci: Laba kotor, dan kinerja keuangan. vii. Universitas Kristen Maranatha
ABSTRAK Salah satu alat penilaian kinerja keuangan perusahaan adalah dengan menggunakan analisis laba kotor. Adapun tujuan dari penyusunan skripsi ini ialah untuk mengetahui penyebab terjadinya perubahan
ABSTRAK. Kata Kunci: Suku Bunga Acuan, Nilai Kurs Tengah, dan Return Saham.
ABSTRAK Inflasi merupakan salah satu fenomena yang mengindikasikan adanya kebijakan moneter yang tidak tepat sasaran atau krisis moneter yang memang sedang terjadi. Hal tersebut dapat memacu melemahnya
PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI. (Studi Kasus pada CV. Iswara) ABSTRAK
PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI (Studi Kasus pada CV. Iswara) ABSTRAK Alasan dilakukannya penelitian ini adalah untuk menguji sistem pengendalian produksi di CV.
ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC)
ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC) Penjualan memiliki arti penting bagi perusahaan dan merupakan sumber pendapatan bagi
ABSTRACT. Keywords: Stock split, event study, abnormal return, LQ45.
ABSTRACT Stock split is one of the common events which can be happened in the capital market. The aim of this study is to analyze the impact of stock split announcements on stock prices and trading volume
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK.
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK. BANDUNG) Penjualan merupakan salah satu sumber pendapatan yang utama bagi
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
ABSTRACT. Keywords : Value Relevance, Promotion and Advertisement Expense, Financial Statement.
ABSTRACT The porpuse of this research is to identify earning per share and book value per share which affect stock price in sector of manufacturing industry. Value relevance consist of EPS (earning per
ABSTRACT. Keywords : joint costing, product cost per unit, joint cost allocation method. viii. Universitas Kristen Maranatha
ABSTRACT In manufacturing companies, information on production cost and product cost per unit is very important in decision making by management. To be able to produce information about the company's production
ABSTRAK. Kata kunci: literasi keuangan, efikasi keuangan, minat investasi, pasar modal. viii. Universitas Kristen Maranatha
ABSTRAK Indonesia memiliki persentase jumlah investor yang sangat kecil dibandingkan jumlah penduduknya yang sangat besar yaitu hanya sebesar 0,24 % di tahun 2016. Mahasiswa S1 Ekonomi dari program studi
BAB I PENDAHULUAN. A. Latar Belakang Masalah. Tumbuh dan berkembangnya suatu perekonomian disertai juga dengan
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ABSTRAK. Kata kunci : kualitas sistem informasi akuntansi penjualan, E-Ticketing, kepuasan pelanggan. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh kualitas sistem informasi penjualan E-Ticketing terhadap kepuasan pelanggan jasa penerbangan PT Air Asia Indonesia. Dalam penelitian
ABSTRAK. Kata Kunci: Debt Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER), Harga Saham.
ABSTRAK Salah satu sumber dana yang diperoleh perusahaan berasal dari penjualan saham. Harga saham mengalami perubahan naik atau turun dari satu waktu ke waktu lain, dan hal tersebut dipengaruhi oleh banyak
PENGARUH INSENTIF PENGUNGKAPAN SUKARELA DAN DISKRESI AKRUAL TERHADAP KEINFORMATIFAN LABA PADA PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA
PENGARUH INSENTIF PENGUNGKAPAN SUKARELA DAN DISKRESI AKRUAL TERHADAP KEINFORMATIFAN LABA PADA PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA OLEH: SHIERLY OCTAVIANA HUGO 3203012051 JURUSAN AKUNTANSI FAKULTAS
ABSTRACT. Keyword Judgment Auditor, Business Continuity (Going Concern) and Risk Assessment. viii Universitas Kristen Maranatha
ABSTRACT One way a company can do to survive, is by analyzing financial statements, which aims to determine the situation and development of the company s financial year-to-year. This study aims to provide
ABSTRACT. Keywords: financial statement analysis, accounting analysis, and financial analysis. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyzed how well PGAS s financial performance based on the result of accounting analysis and financial analysis. This method of research using analythical description
ABSTRAK. Kata kunci : Pertanian, Nilai Perusahaan, Keputusan Manajer, Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen.
ABSTRAK Indonesia adalah Negara dimana penduduknya mayoritas bekerja dibidang pertanian. Indonesia juga kaya akan sumber daya alam sehingga tidak heran bahwa Indonesia menjadi salah satu Negara pengekspor
Keywords: Information Systems Salaries and Wages, Salaries and Wages Accuracy
ABSTRACT Payroll and remuneration systems is one of the largest and most important component in the accounting information system. Payroll and wage system must be designed to comply with government regulations
ABSTRACT. Keywords: Professionals, Independent Auditor, Certified Public Accountants, Certified Public Accountants Law, Accounting Student Interests.
ABSTRACT Public accounting is a profession that provides services in the form of opinion on the financial statements within the company. The number of companies in Indonesia where more and more companies
Analisis Penerapan PSAK 34 Terhadap Pendapatan Jasa Konstruksi (Studi Kasus PT. Paramita Bangun Sarana, Tbk) Tahun
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Kata Kunci: Return on investment, fixed asset turn over, dan harga saham.
ABSTRAK Pada dasarnya apabila sebuah perusahaan memiliki kelebihan dana atau modal, maka manajer keuangan harus mengusahakan agar kelebihan dana atau modal tersebut dapat diinvestasikan pada instrumen-instrumen
ABSTRAK. Kata kunci : ROA, ROE, PBV,EPS,Harga Saham. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis terjadinya pengaruh pada harga saham yang dimana ROA (Return On Asset),ROE (Return On Equity), PBV(Price to Book Value) dan EPS (Earning Per Share) merupakan
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
Keywords: Balanced Scorecard, Financial Perspective, Customers Perspective, Internal Business Process Perspective, Learnings and growth Perspective.
ABSTRACT To the face a revolutionary transformation in information age competition, a method of performance measurement that can accurately and comprehensively assess the company's performance is essentially
ABSTRACT. Keywords: Capital budgeting, investment machine, and the feasibility of the investment. Universitas Kristen Maranatha
ABSTRACT The initial goal of the company is to maintain the continuity of the business in order to survive in the global competition. This study aimed to assess the feasibility of using the investment