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All Journal Jurnal Akuntansi dan Ekonomika
I Gusti Dwiyanti
Universitas Pendidikan Nasional
Economics, Econometrics & Finance

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Altman Z-Score Sebagai Pengukur Potensi Kebangkrutan PT. MNC Land Sebelum Dan Selama Pandemi Covid-19 I Gusti Dwiyanti; A.A. Maheswari
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2731

Abstract

MNC Land, as one of the companies engaged in the hotel accommodation sector, has also experienced a negative impact due to the pandemic. The income statement shows a decrease in the revenue account of PT. MNC Land. If the COVID-19 pandemic lasts for a long time, it will have the potential to cause bankruptcy. Assessment of the potential bankruptcy prediction of the company can be measured through the Altman Z-Score analysis model. This study aims to assess the potential for bankruptcy of PT. MNC Land before and during the COVID-19 pandemic when measured by the Altman Z-Score model. The calculation results show that before COVID-19 spread to Indonesia (2017 – 2019) and during the pandemic (2020), PT. MNC Land Tbk is in a safe discriminant zone. The company is still in a healthy state and does not have financial problems or has no potential for bankruptcy.
Co-Authors Anak Agung Istri Agung Maheswari