Akuntanomics
Vol. 2 No. 1 (2025): Artikel Juni 2025

Analisis Prediksi Kebangkrutan Menggunakan Altman Z-Score Pada PT Sri Rejeki Isman Tbk Tahun 2013-2024

Ririn Dwindina Anggia (Universitas IBBI)
Jeanice Tristan (Universitas IBBI)
Nidya Nurkharisa (Universitas IBBI)
Angeline Yanathan (Universitas IBBI)
Tarwiyah Tarwiyah (Universitas IBBI)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze the potential bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) during the period 2013–2024 using the Altman Z-Score method. The Altman Z-Score method utilizes five financial ratios to provide an overview of the company's financial health and performance. This research uses secondary data in the form of PT Sri Rejeki Isman Tbk’s (Sritex) financial statements for the period 2013–2024, which were accessed from the Indonesia Stock Exchange (IDX) in January 2025. The results of the study indicate that PT Sri Rejeki Isman Tbk (Sritex) is predicted to experience a significant decline in financial condition and is in a state of bankruptcy (Distress Zone), as reflected by negative Z-Score values throughout the research period.

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Journal Info

Abbrev

akuntanomics

Publisher

Subject

Description

Akuntanomics mempublikasikan artikel hasil penelitian, artikel tinjauan (review), dan kajian konseptual di bidang akuntansi, ekonomi dan keuangan, manajemen, serta kajian interdisipliner dan multidisiplin yang relevan. Jurnal ini bertujuan menjadi wadah bagi akademisi, peneliti, praktisi, dan ...