ANALISIS TINGKAT KESEHATAN KEUANGAN PERBANKAN DI INDONESIA BERBASIS METODE ALTMAN’S Z”-SCORE DAN HASIL PEMERINGKATAN RATING INFOBANK

Silvyana, Silvyana (2018) ANALISIS TINGKAT KESEHATAN KEUANGAN PERBANKAN DI INDONESIA BERBASIS METODE ALTMAN’S Z”-SCORE DAN HASIL PEMERINGKATAN RATING INFOBANK. Other thesis, UNIKA SOEGIJAPRANATA SEMARANG.

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Abstract

Banks are the heart of economic in which banking system of a country can decides how the economy will functioning. The importance of financial system stability, especially in the banking sector, increasingly recognized with the monetary crisis that happened in 1997/1998 and global financial crisis in 2008. The vulnerability of banking sector to the influence of global conditions, requires bank to identified weakness and problem earlier in order to implement actions or policies, and maintain bank financial health to make it more resistant to crisis. Altman’s Z”-Score is a method to predict company’s financial health with a considerably high accuracy level, which is 90.9% for the 1993 revised model; and 80.00% for the financial institution and bank based on Vaziri (2012). The purpose of this study is to find out whether there is agreement in financial health of banking sector between Altman’s Z”-Score method in period t and Infobank Rating ranking results in period t+1. The sample of this study is 41 banks in Indonesia, both go public and nonpublic banks for the period of 2010 – 2016. The result of this study is that there is no agreement in bank financial health between Altman’s Z”-Score method and Infobank Rating ranking results. Therefore, Altman’s Z”-Score method can’t be applied to predicting financial health of banking sector in Indonesia. Keywords: prediction method, bank financial health, Altman’s Z”-Score, Infobank Rating, financial inclusion, digitalization, results agreement.

Item Type: Thesis (Other)
Subjects: 600 Technology (Applied sciences) > 650 Management > 657 Accounting > Financial reports
Divisions: Graduate Program in Management
Depositing User: Mr Lucius Oentoeng
Date Deposited: 16 Apr 2019 10:15
Last Modified: 28 Jun 2021 07:26
URI: http://repository.unika.ac.id/id/eprint/18948

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