Jurnal Akuntansi Nommensen
Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen

Prediksi Potensi Kebangkrutan Dengan Menggunakan Metode Altman Z- Score

Lumban Tobing, Erwin Bernando (Unknown)



Article Info

Publish Date
01 May 2025

Abstract

This research aims to determine the potential for bankruptcy at PT Sri Rejeki Isman Tbk using the Altman Z-Score method for the 2018-2022 period. The population in this study is the Financial Report of PT Sri Rejeki Isman Tbk and the sample in this study is the Financial Report of PT Sri Rejeki Isman Tbk for the 2018-2022 period. This research uses quantitative descriptive analysis, namely analyzing and interpreting the results. The data collection technique used in this research is documentation by examining secondary data in the form of financial position reports, profit and loss reports and stock information obtained via the company website at https://www.sritex.co.id, the data processing technique used in the research This is a descriptive analysis and Modified Altman Z-Score analysis. The research results show that the company has a 2018 Z-Score of 3.59; in 2019 4.23; in 2020 3.76; in 2021 (14.37); in 2022 (3.16) with an average of (3.42) in the Danger Zone because the Z Score <1.1.

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Journal Info

Abbrev

jran

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Nommensen (JAN) dimaksudkan untuk untuk penerbitan artikel-artikel yang merupakan hasil penelitian akuntansi, bisinis dan ekonomi. Horizon in Accounting Society mengundang naskah-naskah di bidang: Akuntansi (akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, ...