PENGUKURAN TINGKAT KESEHATAN DAN GEJALA FINANCIAL DISTRESS PADA BANK UMUM SYARIAH DI INDONESIA
DOI:
https://doi.org/10.24002/kinerja.v20i1.696Abstract
Abstrak
Kondisi ekonomi yang tidak stabil menyebabkan perlunya kehati-hatian stakeholders untuk membuat keputusan ekonomi. Salah satu indikator yang digunakan adalah prediksi kebangkrutan. Tujuan penelitian iniuntuk mengetahui tingkat kesehatan dan kebangkrutan bank Syariah di Indonesia mengunakan model Grover, Altman, Springate dan Zmijewski serta tingkat keakuratannya serta perbedaan dari keempat modeng pengujian tersebut.
Penelitian ini mengambil sampel seluruh bank Syariah di Indonesia tahun 2010 – 2014 kecuali Maybank Syariah. Hasil penelitian ini menunjukkan bahwa antara model Grover, Altman dan Springate terdapat perbedaan yang signifikan, namun hasilnya bisa digunakan untuk memprediksi kebangkrutan bank Syariah di Indonesia. Sedangkan model Zmijewski tidak bisa digunakan.
Kata kunci: Stakeholders, Model Grover, Altman, Springate, Zmijewski
Abstract
This study aims to assess the financial condition of Islamic banking based on ratio analysis and the score given the economic conditions. so be greeting one consideration for stakeholders to take economic decisions. One indicator used is the prediction of bankruptcy. The purpose of this study to determine the level of health and bankruptcy Islamic bank in Indonesia using models Grover, Altman, Springate and Zmijewski and the level of accuracy as well as the difference of the fourth Modeng the test. This study took a sample of the entire Islamic bank in Indonesia in 2010 - 2014 except for Maybank Syariah. The results of this study indicate that among the
models Grover, Altman and Springate there are significant differences, but the results can be used to predict bankruptcy Islamic bank in Indonesia. While Zmijewski models can not be used.
Key words: Stakeholders, Model Grover, Altman, Springate, Zmijewski
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