5. Grafik 4.2
Analisis Kebangkrutan Model Zmijewski Perusahaan Perkebunaan
Tahun 2009 - 2011
0
S-Score
-1
-2
-3
-4
-5
PT Astra
Agro
Lestari
Tbk
PT BW
Plantati
on Tbk
PT
Gozko
Plantati
on Tbk
PT Jaya
Agra
Wattie
Tbk
-2.25
PT
Bakrie
Sumatra
Plantati
on Tbk
-1.83
2009 S- Score
-4.43
2010 S- Score
2011 S- Score
PT Salim
Ivomas
Pratama
Tbk
PT
Sampoe
rna Agro
Tbk
PT
Sinarma
s Agro
R&T Tbk
-0.88
PT
London
Sumatra
Plantati
on Tbk
-3.75
-1.64
-3.68
-1.7
PT
Tunas
Baru
Lampun
g Tbk
-0.86
-2.23
-4.52
-1.44
-1.43
-2.3
-1.15
-4.11
-1.54
-3.6
-1.79
-0.85
-4.41
-1.27
-1.54
-1.9
-2.37
-4.65
-2.39
-3.51
-1.99
-1.21
6. Tabel 4.3
Analisis Kebangkrutan Model Altman Z-score Perusahaan
Perkebunaan
Tahun 2009 - 2011
Nama Perusahaan
2009
S-
2010
Kriteria
Score
S-
2011
Kriteria
Score
S-
Kriteria
Score
PT Astra Agro Lestari Tbk
3,64
Sehat
3,64
Sehat
3,40
Sehat
PT BW Plantation Tbk
1,53
Bangkrut
1,24
Bangkrut
1,09
Bangkrut
PT Bakrie Sumatra Plantation Tbk
1,07
Bangkrut
0,41
Bangkrut
0,57
Bangkrut
PT Gozko Plantation Tbk
1,08
Bangkrut
1,10
Bangkrut
0,84
Bangkrut
PT Jaya Agra Wattie Tbk
1,09
Bangkrut
1,42
Bangkrut
2,08
Grey Area
PT London Sumatra Plantation Tbk
2,43
Grey Area
2,78
Grey Area
3,30
Sehat
PT Salim Ivomas Pratama Tbk
1,50
Bangkrut
1,32
Bangkrut
1,62
Bangkrut
PT Sampoerna Agro Tbk
2,59
Grey Area
2,56
Grey Area
2,57
Grey Area
PT Sinarmas Agro R&T Tbk
2,35
Grey Area
2,71
Grey Area
3.52
Sehat
PT Tunas Baru Lampung Tbk
1,95
Grey Area
1,80
Bangkrut
2,17
Grey Area
Sehat
1 Perusahaan
1 Perusahaan
3 Perusahaan
Grey Arya
4 Perusahaan
3 Perusahaan
3 Perusahaan
Bangkrut
5 Perusahaan
6 Perusaahaan
4 Perusahaan
7. Grafik 4.3
Analisis Kebangkrutan Model Altman Z-score Perusahaan Perkebunaan
Tahun 2009 - 2011
Model Altman Z-score
4
3.5
S-Score
3
2.5
2
1.5
1
2009 S- Score
0.5
2010 S- Score
0
2011 S- Score
Nama Perusahaan
8. Tabel 4.4
Hasil Prediksi Kebangkrutan 20092011
Tahun
Model Springate
Sehat
Model Zmijewski
Grey Area Bangkrut
Sehat
Model Altman Z-Score
Grey Area Bangkrut
Sehat
Grey Area Bangkrut
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. Grafik 4.4
Hasil Prediksi Kebangkrutan
2009-2011
12
10 10
10
8
Jumlah Kriteria
8
8
7
6
6
5
4
4
3
2
3
2009
4
3 3
2011
2
2
1 1
0 0 0
0 0 0
0 0 0
Grey Area
Bangkrut
0
Sehat
Grey Area
Model Springate
Bangkrut
Sehat
Model Zmijewski
Sehat
Grey Area
2010
Bangkrut
Model Altman Z-Score
10. Tabel 4.5
Hasil Test of Homogenerity of Variances
Hasil Score
Levene Statistic
df1
df2
sig
1998
2
87
142
11. Grafik 4.5
Hasil Test of Homogenerity of Variances
160
142
140
Hasil Score
120
100
87
80
1998
60
40
20
2
0
df1
df2
Levene Statistic
sig
12. Tabel 4.6
Hasil Pengujian One Way Anova
Anova
Hasil skor
Sum of
df
Squares
Mean
F
Sig
158648
0
Square
Between Groups
346726
2
173363
Within Groups
95071
87
1093
Total
441796
89
13. Grafik 4.6
Hasil Pengujian One Way Anova
500
441.796
450
Hasil Scor
400
350
346.726
300
250
Between Groups
200
173.363
158.648
Within Groups
150
100
Total
95.071
87 89
50
2
1.093
0
0
Squares
Sum of
Square
df
Mean
F
Sig
