PREDIKSI FINANCIAL DISTRESS MELALUI ALTMAN Z-SCORE

نویسندگان

چکیده

Perkembangan ekonomi yang tidak stabil memberikan ancaman bagi perusahaan mengalami financial distress bahkan kebangkrutan. Penelitian ini bertujuan untuk mengetahui dan menganalisis prediksi kebangkrutan perusahaan-perusahaan terdaftar dalam Bursa Efek Indonesia. Model digunakan penelitian yaitu rasio-rasio Altman Z-Score sebagai alat melihat seberapa besar potensi perusahaan. Data merupakan data sekunder berupa laporan keuangan di Sampel sebanyak 42 sub sektor perdagangan eceran BEI periode tahun 2012 sampai dengan 2016 teknik pengambilan sampel purposive sampling. Hasil menujukkan bahwa selama pengamatan, memiliki kecenderungan kondisi adalah PT. Bintang Mitra Semestaraya, Tbk (BMSR), Kobexindo Tractors, (KOBX), Perdana Bangun Pusaka, (KONI) Lautan Luas, (LTLS) sedangkan pada ada berpotensi distress.

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ژورنال

عنوان ژورنال: Accounting and management journal

سال: 2021

ISSN: ['2775-6866']

DOI: https://doi.org/10.33086/amj.v5i1.2091