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Analisis Tingkat Kebangkrutan Dengan Menggunakan Metode Altman Z-Score, Springate Dan Internal Growth Rate Pada Pt Bentoel Internasional Investama Tbk Juhli Edi Suranta Simanjuntak; Meri Aziana; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 3 (2022): September 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.3.2245-2254.2022

Abstract

This study aims to determine how the level of bankruptcy at PT Bentoel Internasional Investama Tbk from 2016 to 2020 using the Altmatn Z-Score, Springate, and Internal Growth Rate methods. Companies, investors and creditors are expected to consider the results of this analysis. The type of research used in this research is descriptive research, in predicting bankruptcy the researcher uses multivariate analysis. This study uses secondary data from the company's financial statements listed on the Indonesia Stock Exchange. To measure financial performance, researchers analyzed the ratios contained in the three models.The results of the analysis of the company's bankruptcy rate using the Altman Z-Score method in 2016 were the company was in the "not bankrupt" category while for 2017, 2018, 2019 the company was in the "grey area" category and in 2002 the company was categorized as "bankrupt". The results of the analysis of the bankruptcy rate as measured by the springate method show that in 2016 and 2020 the company was categorized as "bankrupt" and for 2017, 2018 and 2019 the company was categorized as "not bankrupt". For the results of measuring the bankruptcy rate using the Internal Growth Rate method in 2016, 2017, 2018 and 2019 the company was categorized as "bankrupt" and for 2020 the company was included in the "not bankrupt" category.
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG TERDAPAT DI BURSA EFEK INDONESIA Juhli Edi Suranta Simanjuntak; Muhammad Andi Riva’i
Journal of Innovation Research and Knowledge Vol. 2 No. 10: Maret 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i10.5242

Abstract

Tujuan dari penelitian ini untuk mengetahui komponen modal intelektual berpengaruh terhadap nilai perusahaan dan kemampuan kinerja keuangan dalam memoderasi hubungan modal intelektual pada nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan observasi pada perusahaan perbankan di Bursa Efek Indonesia. Pengambilan sampel dengan menggunakan metode purposive sampling berjumlah 135 sampel. Pengujian hipotesis menggunakan regresi linier berganda serta analisis dilakukan menggunakan alat bantu aplikasi SPSS. Hasil penelitian ini menjelaskan bahwa secara simultan variabel VACA, VAHU, STVA mempengaruhi nilai perusahaan. Namun secara parsial. Namun secara parsial variabel VAHU DAN STVA yang mempengaruhi nilai perusahaan sedangkan variabel VACA tidak dapat mempengaruhi nilai perusahaan. Hasil uji moderating kinerja keuangan tidak mampu memoderasi variabel VACA terhadap nilai perusahaan. Sedangkan kinerja keuangan dapat memoderasi variabel VAHU dan STVA terhadap nilai perusahaan.