Deni Veriadi
Politeknik Raflesia

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ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DHARMA CURUP KABUPATEN REJANG LEBONG Deni Veriadi
Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 1 (2018): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This research aim to to know Company potencial bankruptcy to Area PDAM Tirta DharmaCurup Sub Province of Rejang Lebong. Analysis method which used in this research l ofAltman Z-Score Methode. representing analyzer used for the prediction of bankruptcy ancompany. The data used are secondary data obtained of financial statement of PDAM TirtaDharma Curup Year 2012 - 2016. Result of Analysis indicate that value of Altman Z-Score toPDAM Tirta Dharma Curup, Year 2012 - 2016 of Period residing in zone determinant (Z) <1,81 indication condition of that PDAM Tirta Dharma Curup find company's financialdistressto finance performance and company in a bankruptcy condition. Result of the AltmanZ-Score also indicate that PDAM Tirta Dharma Curup represent company which dont Likuidand dont not solvable or equally cannot guarantee and fulfill leabilities short debt and also islong debt.