BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS

DAFTAR ISI

ABSTRAK .............................................................................................................. i ABSTRACT ............................................................................................................ ii KATA PENGANTAR .......................................................................................... iii UCAPAN TERIMA KASIH ............................................................................... iv DAFTAR ISI ....................................................................................................... viii DAFTAR TABEL ................................................................................................ xi DAFTAR GAMBAR ........................................................................................... xii DAFTAR LAMPIRAN ...................................................................................... xiii

BAB I PENDAHULUAN .......................................................................................1 1.1

Latar Belakang Penelitian ...............................................................................1

1.2

Identifikasi Masalah......................................................................................11

1.3

Rumusan Masalah .........................................................................................12

1.4

Tujuan Penelitian ..........................................................................................12

1.5

Kegunaan Penelitian .....................................................................................13

BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS ..........................................................................................................14 2.1

Kajian Pustaka ..............................................................................................14 2.1.1 Konsep Kebangkrutan .........................................................................14 2.1.1.1 Konsep Kebangkrutan dalam Financial Distress ...................14 2.1.1.2 Kebangkrutan ..........................................................................16 2.1.1.3 Penyebab Kebangkrutan ..........................................................18 2.1.1.4 Manfaat Informasi Kebangkrutan ...........................................21 2.1.1.5 Model Prediksi Keuangan .......................................................23 2.1.1.6 Analisis Altman .......................................................................27 2.1.1.7 Analisis Springate ...................................................................30 2.1.2 Orisinalitas Penelitian ..........................................................................31

2.2

Kerangka Pemikiran .....................................................................................39

Zakia Raselia, 2013 Analisis Kebangkrutan Menggunakan Metode Multiple Discriminant (Model Altman Dan Springate) Pada Nokia Corporation Periode 2007-2011 (Studi Kasus pada laporan keuangan Nokia Corporation Periode 2007-2011) Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu

2.3

Hipotesis .......................................................................................................44

BAB III METODE PENELITIAN .....................................................................45 3.1

Objek Penelitian............................................................................................45

3.2

Metode Penelitian .........................................................................................45 3.2.1 Jenis Penelitian dan Metode yang Digunakan .....................................45 3.2.2 Operasionalisasi Variabel ....................................................................48 3.2.3 Jenis dan Sumber Data ........................................................................51 3.2.4 Populasi Dan Sampel ...........................................................................52 3.2.4.1 Populasi ...................................................................................52 3.2.4.2 Sampel .....................................................................................52 3.2.5 Teknik Pengumpulan Data ..................................................................52 3.2.6 Teknik Analisis Data ...........................................................................54 3.2.6.1 Teknik Analisis Data ...............................................................54 3.2.6.2 Pengujian Hipotesis .................................................................55

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ....................................58 4.1

Gambaran Objek Penelitian ..........................................................................58 4.1.1 Visi dan Misi Perusahaan ....................................................................62

4.2

Gambaran Prediksi Kebangkrutan Pada Nokia Corporation ........................62 4.2.1 Gambaran Prediksi Kebangkrutan Menggunakan Model Altman.......62 4.2.2 Gambaran Prediksi Kebangkrutan Menggunakan Model Springate ...67

4.3

Gambaran Perbedaan Model Prediksi Menggunakan Model Altman dan Springate Pada Nokia Corporation ...............................................................69 4.3.1 Z-Score Nokia Corporation Menggunakan Model Altman Dan Model Springate ..................................................................................72

4.4

Temuan Hasil Penelitian ...............................................................................74 4.4.1 Temuan Hasil Penelitian Bersifat Teoritis ...........................................74 4.4.2 Temuan Hasil Penelitian Bersifat Empiris ..........................................77 4.4.3 Implikasi Hasil Penelitian Terhadap Pengembangan Pendidikan Manajemen Bisnis ...............................................................................79


BAB V KESIMPULAN DAN REKOMENDASI ..............................................85 5.1

Kesimpulan ..................................................................................................85

5.2

Rekomendasi.................................................................................................86

Daftar Pustaka ....................................................................................................107


DAFTAR TABEL

No. Tabel

Judul Tabel

Hal.

1.1

Peringkat Lima Teratas Produsen Telepon Seluler Tahun 2011 .......... 2

1.2

Peringkat Produsen Telepon Seluler Tahun 2012 .................................3

2.1

Orisinalitas Penelitian ........................................................................ 31

3.1

Operasionalisasi Variabel ................................................................... 48

3.2

Jenis Dan Sumber Data ...................................................................... 51

4.1

Hasil Prediksi Kebangkrutan pada Nokia Corporation Periode 2007-2011 (Model Altman) ............................................................... 63

4.2

Hasil Prediksi Kebangkrutan pada Nokia Corporation Periode 2007-2011 (Model Springate) ............................................................ 67

4.3

Hasil Prediksi Kebangkrutan Model Altman dan Model Springate pada Nokia Corporation ..................................................................... 70

4.4

Z-Score Nokia Corporation menggunakan Model Altman dan Model Springate ..................................................................................72

4.5

Paired Sample Correlations ................................................................ 73

4.6

Uji-T Sampel Berpasangan (Paired Samples Test) .............................73


DAFTAR GAMBAR

No. Gambar 1.1

Judul Gambar

Hal.

Grafik Modal Kerja terhadap Total Aset Nokia Corporation periode 2007 – 2011 ..................................................................................... 4

1.2

Grafik Laba Ditahan Terhadap Total Aset Nokia Corporation 2007 – 2011 ..................................................................................... 5

1.3

Grafik Pendapatan Sebelum Pajak Dan Bunga Terhadap Total Aset Nokia Corporation Periode 2007 – 2011 ............................... 6

1.4

Grafik Nilai Pasar Ekuitas Terhadap Nilai Buku Dari Hutang Nokia Corporation Periode 2007 – 2011 ......................................... 7

1.5

Grafik Penjualan Terhadap Total Aset Nokia Corporation Periode 2007-2011........................................................................... 8

2.1

Kerangka Pemikiran Analisis Kebangkrutan Menggunakan Metode Multiple Discriminant (Model Altman) Pada Nokia Corporation .................................................................................... 42

2.2

Paradigma Penelitian Analisis Kebangkrutan Menggunakan Metode Multiple Discriminant (Model Altman) Pada Nokia Corporation periode 2007 – 2011 .................................................. 43


DAFTAR LAMPIRAN

Lampiran 1

:

Laporan Keuangan Nokia Corporation Periode Tahun 20072011

Lampiran 2

:

Hasil Perhitungan Uji T dengan Menggunakan Bantuan Software SPSS 17.0

Lampiran 3

:

Nilai Distribusi T

Lampiran 4

:

Rekapitulasi Bimbingan Skripsi

Lampiran 5

:

Surat Izin Mengikuti Sidang

Lampiran 6

:

Berita Acara Perbaikan

Lampiran 7

:

Daftar Riwayat Hidup


BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS

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