Analisis Financial Distress Menggunakan Model Altman Z-Score, Springate Zmijewski, Grover dan Penilaian Kesehatan Bank Metode Camel

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Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimanakah stabilitas keuangan PT. BPR Intan Jabar diitinjau dari analisis potensi kebangkrutan/financial distress dengan menggunakan metode Z- Score Altman, Springate, Zmijewski, dan Grover periode 2014-2018 dan kolerasinya dengan kesehatan bank berdasarkan perhitungan CAMEL. Penelitian ini menggunakan data laporan keuangan periode 2014-2018 dengan menggunakan teknik analisis deskriptif komparatif. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang dianalisis dengan metode Z- Score Altman, Springate, Zmijewski dan Grover pada PT. BPR Intan Jabar Periode 2014-2018 diklasifikasikan dalam keadaan sehat atau stabil, dikaitkan dengan hasil perhitungan tingkat kesehatan bank pada periode yang sama berdasarkan perhitungan CAMEL pada prinsipnya berbanding lurus artinya PT. BPR Intan Jabar pada periode penelitian dalam kondisi stabil (tidak terjadi Financial Distress) dan tergolong sehat.


Kata Kunci: Stabilitas, Effisiensi, Z- Score Altman, Springate, Zmijewski, Grove, CAMEL




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