Penerapan Analisis Diskriminan Sebagai Alat Untuk Memprediksi Kebangkrutan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013

This study aims to explain the application of discriminant analysis as a tool for predicting bankruptcy manfacturing company. The analytical method used is the method of Altman (discriminant analysis) to determine the manufacturing enterprise bankruptcy prediction. This type of research is descriptive research. Data collection methods using documentation. Sampling was purposive sampling technique and obtain a sample of bankrupt companies as much as 1 company and the company is not bankrupt as many as seven companies during the five years of observation. The results showed that 9 financial ratios are used as a research variable able to distinguish the bankrupt company and the company is not bankrupt, and variable Debt Equity Ratio is the most dominant variable in differentiating the bankrupt company and the company is not bankrupt