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Yulyanah, Yulyanah
Program Studi D4 Akuntansi Perpajakan, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Journal : Land Journal

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PREDIKSI KEBANGKRUTAN PT GARUDA INDONESIA TBK PERIODE 2020–2024 DENGAN METODE ALTMAN Z-SCORE MODIFIKASI, SPRINGATE, DAN GROVER yulyanah, Yulyanah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4578

Abstract

This study aims to analyze the accuracy and relevance of three bankruptcy prediction models—namely the Modified Altman Z-Score, Springate, and Grover—in predicting financial distress in the airline sector, specifically at PT. Garuda Indonesia (Persero) Tbk. The research employs a qualitative approach using secondary data from financial statements. The three prediction models were applied to assess the company's financial condition on an annual basis, with the final category determined based on the average score. The results indicate that all three models consistently predicted that PT. Garuda Indonesia Tbk was in a state of bankruptcy throughout the observation period. Although a temporary improvement was observed in 2022, this was reflected in working capital, low retained earnings accumulation, and poor profitability. These findings confirm that the three bankruptcy prediction models remain relevant and provide strong early warning signals for management, investors, and creditors to take corrective actions. This study is expected to serve as a reference for internal and external decision-makers and to support efforts in anticipating bankruptcy risks in the aviation industry.
Co-Authors Adler Haymans Manurung Aerlangga, Aerlangga Awaludin, Rahmat Desi Kurniawati Erliana, Erliana Hidayatul Mu’Arifin Hidayatul Mu’arifin Husnul Khotimah Indah Pertiwi Indah Pertiwi, Indah Masitoh, Lisda Fitriana Muhammad Ikhsan Febriyanto Nabilla Aulia Qoirunisa Oktaviani, Ega Putra, Rezi Eka Rezi Eka Putra ROMENAH, ROMENAH Sukarno Sukarno Wardokhi, Wardokhi Yusuf Yusuf