E-Jurnal Akuntansi TSM
Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM

PENERAPAN ALTMAN Z-SCORE MODIFIKASI UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN TEKNOLOGI DI BURSA EFEK INDONESIA

Syam, Nur Azisah (Unknown)
Muzakkir (Unknown)
Rahmaniarsih (Unknown)

Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to analyze the potential for financial distress and the classification of financial health levels based on the Altman Z-Score model in technology sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling technique, 24 technology companies were selected as the research sample over the 2021-2024 period. The research findings indicate the presence of potential financial distress in the technology sector, particularly in 2021, when several companies were classified within the distress zone. However, by 2024, an improvement was observed, with most companies maintaining Z-Score values above the safe threshold. Nevertheless, four companies maintained Z-Score values above the safe threshold. Nevertheless, four companies remain in the grey area and are approaching in the distress zone.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...