JAZ: Jurnal Akuntansi Unihaz
Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ

PREDIKSI POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE MODIFIKASI

Reisa Nurul Fadilah (Universitas Muhammadiyah Sukabumi)



Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to determine the potential for bankruptcy of the company by using a prediction tool, namely Altman Z-Score Modification. The sample used in this study is 7 companies with 24 population financial statements in the property and real estate subsector listed on the Indonesian stock exchange with an observation period in 2018-2021. The method used is a qualitative descriptive analysis technique. The data is processed from secondary data in the form of financial statements that are officially accessed through the Indonesian stock exchange database. The non-probability method used is the purvosive sampling method and the data is processed using the modified Altman Z-Score formula. The results showed that in the gray zone with a score of 1.1-2.6, namely PT Agung Podomoro Land Tbk in, PT Alam Sutera Realty Tbk in 2018-2021 and PT PP Property Tbk in 2020-2021 and in a safe zone condition. with a score of > 2.6, namely PT Jaya Real Property Tbk, PT Nusantara Almazia Tbk, Plaza Indonesia Realty Tbk, PT Pakuwon Jati Tbk in 2018-2021.

Copyrights © 2022






Journal Info

Abbrev

jaz

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam ...