Analisis Laporan Keuangan dengan Model Springate dalam Memprediksi Potensi Kebangkrutan Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to examine the influence of working capital to total asset ratio, earning before interest and tax to total asset ratio, sales to total asset ratio, and net profit before tax to current liabilities on predicting bankrupt potency. This study uses secondary data that were taken from the coal mining companoes which listed in Indonesian Stock Exchange. Sample selection is done with saturated sampling method and sample obtained from this research were 21 companies, and this study uses multiple linear regression analysis. The result of this study show that partialy and simultanoeusly working capital to total asset ratio, earning before interest and tax to total asset, sales to total asset ratio and net profit before tax to current liabilities have a significant influence on bankruptcy potency prediction.