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All Journal Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi Keuangan Dan Perpajakan
Suci Aulia Ramadhani
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Economics, Econometrics & Finance

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ANALISIS KINERJA KEUANGAN DENGAN METODE ALTMAN Z-SCORE PADA PT COTTONINDO ARIESTA,TBK Suci Aulia Ramadhani; Afdal Rio Andika
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1890

Abstract

Penelitian ini bertujuan untuk menganalisa kinerja keuangan dan memprediksi potensi kebangkrutan pada PT. Cottonindo Ariesta Tbk menggunakan metode Altman Z-Score. Penelitian ini menggunakan data sekunder berupa laporan keuangan PT. Cottonindo Ariesta Tbk selama periode 2019-2021 dapat diakses melalui website Bursa Efek Indonesia (BEI) di https://www.idx.co.id/ dan sumber resmi lainnya. Analisis dilakukan dengan menginterprestasi rasio-rasio keuangan seperti profitabilitas, likuiditas, aktivitas, dan leverage. Selanjutnya, Z-Score dihitung menggunakan formula Altman untuk melihat tingkat kesehatan keuangan perusahaan. Hasil analisis menunjukkan bahwa PT. Cottonindo Ariesta Tbk berada dalam zona “bahaya” dengan nilai Z-Score dibawah 2,6 dan 2,99. Ini mengindikasikan bahwa PT. Cottonindo Ariesta Tbk memiliki kondisi keuangan yang tidak sehat dan besar kemungkinan mengalami kebangkrutan dalam jangka pendek.
Pengungkapan Informasi Dalam Laporan Keuangan: Perspektif Stakeholder Dan Interpretasi Yang Berbeda Nur Fitriana; Afdal Rio Andika; Ersa Lestari; Kenya Adeliani; Suci Aulia Ramadhani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.248

Abstract

Disclosure of information in financial statements plays a crucial role in creating transparency and accountability to stakeholders. This study aims to examine stakeholders' perspectives on information disclosure, differing interpretations, and the challenges companies face in presenting financial statements. Using agency theory and legitimacy theory as a framework, the study explores how companies can balance stakeholders' information needs with protecting their business strategies. Data were obtained through a case study approach in the manufacturing industry, utilizing qualitative and thematic analysis to identify trends. The findings reveal that both mandatory and voluntary disclosures play significant roles in meeting the diverse information needs of stakeholders, including investors, creditors, employees, and the public. However, challenges such as information asymmetry, regulatory complexity, and the risk of misinformation need to be carefully managed. The study concludes the importance of a strategic approach in information disclosure to ensure relevance, accuracy, and stakeholders' trust in the company.
Co-Authors Afdal Rio Andika Ersa Lestari Kenya Adeliani Nur Fitriana