BALANCE Jurnal Akuntansi dan Bisnis
Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis

ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN

Nofitasari, Heni (Unknown)
Nurulrahmatia, Nafisah (Unknown)



Article Info

Publish Date
07 Nov 2021

Abstract

This study aims to predict bankruptcy in pharmaceutical companies listed on the IDX for the 2015-2019 period using the Altman Z-Score method. The research method used in this research is descriptive research with a quantitative approach. The population in this study were all manufacturing companies in the pharmaceutical sub-sector consumer goods industry which consisted of 9 companies listed on the IDX from 2015 to 2019 with a sample of 4 companies. The sampling technique used was purposive sampling. The research instrument used in this research is financial statements. The data collection technique used was literature study and the data analysis technique used was the one-sample t-test. The results of this study prove that by using the Altman Z-Score analysis method, it is known that pharmaceutical companies listed on the IDX for the 2015-2019 period are predicted not to have the potential to experience bankruptcy because the average Z value ? 1.81. this means that pharmaceutical companies are in a prone condition of bankruptcy to health.

Copyrights © 2021






Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun ...