Browsing by Author "Nadeak, Jonathan"

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    ANALISA FINANCIAL DISTRESS PERUSAHAAN PADA SUB SEKTOR SEMEN DAN ROKOK DI BURSA EFEK INDONESIA DENGAN METODE SPRINGATE
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Hutabarat, Francis M.; Nadeak, Jonathan; Purnama, Timothy Christian
    It is the mission of every company to achieve it’s objectives both in terms of profit and also improve overall company performance. There are various ways to measure company performance and one of them by viewing and analyzing the company's financial statements. There are many methods in analyzing and measuring the performance of companies and Springate method is one of such model. This study used descriptive method and the data used were secondary data derived from the financial report of Manufacturing Companies of Cement Sub-Sector and Cigarette Sub-Sector for year 2014 and 2015. The Cement companies comprises of INTP, SMGR, SMBR, SMCB and WTON and Cigarette companies comprises of GGRM, HMSP, WIIM, RMBA with Cement companies with 4 companies have better S-Score performance and Cigarette companies with 3 companies have better performance. However, each of the sub-sector has one company that needs to evaluate the performance since they have RMBA and SMCB companies that are potentially bankrupt based on the SScore performance.