Analisis Perbandingan Internal Rating Model Bank BRI Dan Model Kebangkrutan Altman Dalam Memprediksi Risiko Kredit (Studi Kasus Pada Bank BRI Tahun 2002 - 2007)

Cromwela, Novelia (2011) Analisis Perbandingan Internal Rating Model Bank BRI Dan Model Kebangkrutan Altman Dalam Memprediksi Risiko Kredit (Studi Kasus Pada Bank BRI Tahun 2002 - 2007). S1 thesis, STIE Indonesia Banking School.

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Abstract

The purposes of this research is to assess whether the prediction result of BRI’s internal rating model is consistent with the prediction result of Altman bankruptcy model and to analyze how the prediction result of BRI’s internal rating model and the prediction result Altman bankruptcy model in predicting BRI’s credit risk. Data in this research are the data of debtor’s financial ratios based on financial statements and the collectability of each debtor. The sample of this research is the private manufacturing companies which registered as debtors of BRI in the medium business category from year 2002 to 2007. The data analysis method used is statistical analysis. Descriptive statistical analysis used in this research to describe the prediction result of all debtors which calculated using BRI’s internal rating model and Altman bankruptcy model and also the comparison with the collectability of BRI. Hypothesis will be tested by Spearman's Rank. This research summarize that there is a consistency or correlation among two research variables: between the prediction result of BRI’s internal rating model and the prediction result of Altman bankruptcy model at 1% significant level. BRI's internal rating model is accurate in predicting the debtors who do not default while Altman bankruptcy model is accurate in predicting the default debtors. It means that BRI’s internal rating model that exist today can continue to be used by BRI. However, BRI should conduct a review of internal rating model using Altman bankruptcy model to avoid an operating loss due to the high probability of default prediction. Keywords: Internal Rating Model,Altman Bankruptcy Model

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 05 Oct 2020 02:27
Last Modified: 05 Oct 2020 02:27
URI: http://repository.ibs.ac.id/id/eprint/1468

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