ANALISIS KEBANGKRUTAN PADA PERUSAHAAN SUB SEKTOR RESTORAN MASA SEBELUM HINGGA PANDEMI COVID-19 DENGAN METODE SPRINGATE
Abstract
This research aims to determine the level of bankruptcy in restaurant companies before the Covid-19 pandemic as measured using the Springate method. Based on analysis using the Springate method on restaurant sub-sector companies listed on the Indonesia Stock Exchange for the 2019 - 2020 period, PT Fast Food Indonesia Tbk and PT Sarimelati Kencana Tbk were in bankruptcy criteria in 3 semesters, namely in 2020 semester I to 2021 semester I, while PT MAP Boga Adiperkasa Tbk and PT Pioneerindo Gourmet International Tbk were in bankruptcy only from 2019 semester I to 2021 semester I. The accuracy level of the Springate method is 80% in predicting bankruptcy for companies in the restaurant sub-sector for the period 2019 - 2021, due to the bankruptcy prediction results Of the 20 samples, 16 samples are closest to the actual financial condition seen from the real profits generated by the company. 18 samples have correct predictions.
Keywords: Bankruptcy, Springate, Covid-19
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PDFDOI: http://dx.doi.org/10.48042/jurakunman.v17i2.328
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Jurakunman (Jurnal Akuntansi dan Manajemen)
Print ISSN 2086-681X /Online ISSN 2654-8216
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