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ANALISIS KEBANGKRUTAN UJI Z-SCORE ALTMAN PADA PT AIR ASIA INDONESIA TBK MENGGUNAKAN MODEL ALTMAN Z-SCORE TAHUN 2018-2022 Azka, Aditya Fadillah; Nabiilah, Nabiilah; Prameswari, Sekar Natasya; Muyassaroh, Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2042

Abstract

This research analyzes the potential bankruptcy of PT Air Asia Indonesia Tbk using the Z-Score model, focusing on critical financial ratios such as working capital, retained earnings, and share capitalization value. The results show that this company is indicated to have the potential for bankruptcy during the 2018-2022 period, with a Z-Score value below the threshold. Factors such as falling stock prices, plane crashes, and lack of retained earnings contribute to financial difficulties. This research highlights the need for managerial changes to address financial challenges and restore company performance. In conclusion, PT Air Asia Indonesia Tbk needs to take effective preventive measures to ensure long-term sustainability and growth.Keywords: Altman Z-Score, Bankruptcy Potential, Company Performance, Financial Management, Financial Ratios
Apakah Keberadaan Dewan Direksi Wanita Berpengaruh Terhadap Perilaku Cash holding Perusahaan? Prameswari, Sekar Natasya; Lastiati, Anies; Rahayu, Aprilia Putri
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.14

Abstract

Penelitian ini bertujuan menguji hubungan gender diversity terhadap cash holding. Metode penelitian ini berjenis kuantitatif. Sampel penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022. Sumber data penelitian menggunakan data sekunder laporan keuangan dan laporan tahunan perusahaan. Rasio kas digunakan untuk menjelaskan variabel cash holding. Sedangkan dewan direksi wanita dilihat proporsinya dalam laporan tahunan perusahaan. Teknik pengambilan sampel yang dilakukan menggunakan purposive sampling. Hasil menunjukan bahwa gender diversity terbukti berpengaruh positif dan signifikan terhadap cash holding. Dengan menunjukan nilai probabilitas yang lebih rendah dari alpha 5%.