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All Journal JBTI : Jurnal Bisnis : Teori dan Implementasi Proceeding of National Conference on Accounting & Finance
Nerotumilena, Tresya
Unknown Affiliation
Economics, Econometrics & Finance

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Altman Z-Score and Zmijewski X-Score Models on Performance to Assess the Bankruptcy Risk of Mining Companies on IDX Indonesia 2018-2022 Nerotumilena, Tresya; Winarna, Jaka
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 15 No. 3 (2024): December 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v15i3.24281

Abstract

Financial Distress Analysis is a method used to assess the financial condition of a company. This information is crucial for the company and stakeholders in the decision-making process. This research aims to project the potential financial distress of mining companies listed on the Indonesia Stock Exchange during the 2018-2022 period, using the Altman Z-Score and Zmijewski X-Score methods on financial performance. The research applied quantitative methods, with a descriptive and a different test assessment. Data analysis was carried out using the calculation of Altman Z-Score and Zmijewski X-Score using SPSS version 27. The results showed that over five years, out of 31 mining companies, the X-Score model had a significant value of 0.00 < 0.05 on performance, indicating that this method is good for use in mining companies. In conclusion, investors are advised to consider these findings when making investment decisions in the mining sector experiencing financial distress.
Does the internal control system affect the quality of financial statements with LHP BPK as Moderation Nerotumilena, Tresya; Winarna, Jaka
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study was to analyze the effect of internal audit on the quality of financial statements and examination results. This study uses the qualitative data analysis method by collecting primary data through questionnaires given to 44 respondents from the Indonesian Ministry of Agriculture and descriptive data of LHP BPK-RI in 2021-2023. The results indicate that internal audit plays an important role in improving the quality of financial statements at the Indonesian Ministry of Agriculture in achieving an unqualified opinion. In conclusion, this finding is consistent with evidence showing a significant effect of internal audit on improving the quality of financial statements.
Co-Authors Winarna, Jaka