5. Dalam bentuk ( - )
Analisis Kebangkrutan Model Zmijewski Perusahaan
Perkebunan Tahun 2009-2011
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2011 X-Score
2010 X-Score
2009 X-Score
6. Tabel 4.3 Analisis Kebangkrutan Model Altman Z-Scare Perusahaan
Perkebunan Tahun 2009-2011
2009
Nama Perusahan
2010
2011
Z-Score
Kriteria
Z-Score
Kriteria
Z-Score
Kriteria
PT Astra Agro Lestari Tbk.
3,64
Sehat
3,63
Sehat
3,4
Sehat
PT BW Plantation Tbk.
PT Bakrie Sumatera Plantation
Tbk.
1,53
Bangkrut
1,24
Bangkrut
1,09
Bangkrut
1,07
Bangkrut
0,41
Bangkrut
0,57
Bangkrut
PT Gozko Plantation Tbk.
1,08
Bangkrut
1,1
Bangkrut
0,84
Bangkrut
PT Jaya Agra Wattie Tbk.
PT London Sumatera Plantation
Tbk.
1,09
Bangkrut
1,42
Bangkrut
2,08
Grey Area
2,43
Grey Area
2,78
Grey Area
3,3
Sehat
PT Salim Ivomas Pratama Tbk.
1,5
Bangkrut
1,32
Bangkrut
1,62
Bangkrut
PT Sampoerna Agro Tbk.
2,59
Grey Area
2,56
Grey Area
2,57
Grey Area
PT Sinar Mas Agro Tbk.
2,35
Grey Area
2,71
Grey Area
3,52
Sehat
PT Tunas Baru Lampung Tbk.
1,95
Grey Area
1,8
Bangkrut
2,17
Grey Area
SEHAT
1 Perusahaan
1 Perusahaan
3 Perusahaan
GREY AREA
4 Perusahaan
3 Perusahaan
3 Perusahaan
7. Analisis Kebangkrutan Model Altman Z-Scare
Perusahaan Perkebunan Tahun 2009-2011
4
3.5
3
2.5
2
1.5
1
0.5
2009 S-Score
2010 S-Score
2011 S-Score
0
8. Tabel 4.4 Hasil Prediksi Kebangkrutan Periode 2009-2011
Model Springate
Model Zmijewski
Grey
Area Bangkrut Sehat
Model Altman Z-Score
Grey
Area Bangkrut Sehat
Grey
Area Bangkrut
Tahun
Sehat
2009
8
0
2
10
0
0
1
4
5
2010
7
0
3
10
0
0
1
3
6
2011
8
0
2
10
0
0
3
3
4
Jumlah
23
0
7
30
0
0
5
10
15
9. Hasil Prediksi Kebangkrutan Periode 2009-2011
35
30
25
20
2009
2010
15
2011
Jumlah
10
5
0
Sehat
Grey Area
Model Springate
Bangkrut
Sehat
Grey Area
Model Zmijewski
Bangkrut
Sehat
Grey Area
Bangkrut
Model Altman Z-Score
10. Tabel 4.5 Hasil Test of Homogeneity of
Variances
HASIL SKOR
Levene
Statistic
1.998
df1
df2
2
Sig.
87
-142
11. Hasil Test of Homogeneity of
Variances
-142
87
2
1,998
Tabel 4.5 Hasil Test
of Homogeneity of
Variances HASIL
SKOR Levene
Statistic
Tabel 4.5 Hasil Test
of Homogeneity of
Variances HASIL
SKOR df1
Tabel 4.5 Hasil Test
of Homogeneity of
Variances HASIL
SKOR df2
12. Tabel 4.6 Hasil Pengujian One
Way Anova
ANOVA
HASIL SKOR
Between Groups
Within Groups
Total
Sum of
Squares
346.726
Mean
Square
df
F
2 173.363 158.646
95.071
87
441.796
89
1.093
Sig.
,000
