JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja

Analisis Financial Distress dalam Memprediksi Kebangkrutan pada Perusahaan Investasi yang Terdaftar pada Bursa Efek Indonesia Tahun 2016 – 2020

Cyntia Carolina (STIE Sakti Alam Kerinci, Jambi - Indonesia)



Article Info

Publish Date
01 Aug 2023

Abstract

This study aims to determine whether investment companies listed on the Indonesia Stock Exchange for the 2016-2020 period have the potential for abnkruptcy based on the Altman Z-Score method. Prediction of bankruptcy is needed by companies in order to determine the viability of the company. This study uses secondary data obtained from the financial statements of six investment companies listed on the Indonesia Stock Exchange for the 2016-2020 period that have met the criteria to be used as research samples. This bankruptcy prediction analysis uses the Altman Z-Score formula to determine the condition of the company. There are categories of Z-Score, 1) Z-Score < 1,1 means dangerous or bankrupt, 2) 1,1 < Z-Score < 2,6 means gray or vulnerable, 3) Z-Score > 2,6 means safe. Based on the result of the study, it shows that: the condition of investment companies listed on the IDX in 2016-2020 is in a dangerous.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...