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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Simki Economic
Jozef Richy Pattiruhu
Universitas Pattimura
Economics, Econometrics & Finance Social Sciences

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Analisis Financial Distress dengan Menggunakan Metode Altmant Z-Score pada PT. Martina Berto Tbk yang Terdaftar di BEI (Periode 2017-2021) Kamalia Kamarudin; Jozef Richy Pattiruhu; Roy Seleky
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan mengetahui bagaimana analisis financial distress pada PT. Martina Berto Tbk tahun 2017-2021 dengan menggunakan metode Altman Z- Score. Teknik Pengumpulan data menggunakan metode Library Research (penelitian kepustakaan) yang berupa data laporan keuangan PT. Martina Berto Tbk. Tahun 2017-2021. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan metode Altman Z-score. Hasil Penelitian menunjukkan analisis financial distress menggunakan model Altman Z-score pada PT. Martina Berto Tbk tahun 2017 perusahaan dikategorikan dalam kondisi rawan (grey area). Selanjutnya tahun 2018, 2019, 2020 dan 2021 perusahaan dikategorikan sebagai perusahaan yang mengalami kesulitan keuangan (financial distress).
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Universitas Pattimura dengan Peran Satuan Pengawas Internal sebagai Variabel Moderasi Galio Publius Manuputty; Jozef Richy Pattiruhu; Stenly Jacobus Ferdinandus
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1098

Abstract

This study aims to analyze the factors influencing the financial performance of Pattimura University, with the role of the Internal Audit Unit (SPI) as a moderating variable. The independent variables used include budget planning, budget execution, and budget control. This study employed a quantitative descriptive approach with primary data obtained through questionnaires distributed to 46 respondents, consisting of budget managers and SPI members. Data analysis used the Partial Least Squares (PLS) method. The results indicate that budget planning, implementation, and control have a positive influence on financial performance. Furthermore, the role of the SPI also has a direct influence on financial performance and moderates the relationship between budget variables and financial performance. These findings suggest that strengthening the internal audit function can improve the effectiveness of financial management in higher education institutions. This study emphasizes the importance of improving financial governance within universities based on the principles of accountability and transparency.
Co-Authors Galio Publius Manuputty Kamalia Kamarudin Roy Seleky Stenly Jacobus Ferdinandus