Prediksi Potensi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Modifikasi

Authors

  • Reisa Nurul Fadilah Muhammadiyah University of Sukabumi

DOI:

https://doi.org/10.32663/jaz.v5i1.2824

Keywords:

Bankruptcy, Altman Z-Score, Composty's Finconcia Performance

Abstract

This study aims to determine the potential for bankruptcy of the company by using a prediction tool, namely Altman Z-Score Modification. The sample used in this study is 7 companies with 24 population financial statements in the property and real estate subsector listed on the Indonesian stock exchange with an observation period in 2018-2021.  The method used is a qualitative descriptive analysis technique. The data is processed from secondary data in the form of financial statements that are officially accessed through the Indonesian stock exchange database. The non-probability method used is the purvosive sampling method and the data is processed using the modified Altman Z-Score formula. The results showed that in the gray zone with a score of 1.1-2.6, namely PT Agung Podomoro Land Tbk in, PT Alam Sutera Realty Tbk in 2018-2021 and PT PP Property Tbk in 2020-2021 and in a safe zone condition.  with a score of > 2.6, namely PT Jaya Real Property Tbk, PT Nusantara Almazia Tbk, Plaza Indonesia Realty Tbk, PT Pakuwon Jati Tbk in 2018-2021.

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Published

2022-06-30

How to Cite

Prediksi Potensi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Modifikasi. (2022). JAZ:Jurnal Akuntansi Unihaz, 5(1), 85-92. https://doi.org/10.32663/jaz.v5i1.2824