FIRDAUS, VIRGINIA (2022) ANALISIS POTENSI KEBANGKRUTAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN METODE ALTMAN Z-SCORE, SPRINGATE S-SCORE, DAN ZMIJEWSKI X-SCORE (PERIODE 2018-2020 ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aimsto analyze the prediction of potential bankruptcy in selected mining companies listed on the Indonesia Stock Exchange. This studyuses descriptive research with a quantitative approach, measuring the potentialfor bankruptcy using the Altman Z-Score, Springate S-Score, and Zmijewski methods. The data used in this study is secondary data, namely the financial statements of mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study found that six selected mining companies listed on the Indonesia Stock Exchange in the 2018-2020 period were predicted to have the potential to go bankrupt. If we look at the net income for the 2018- 2020 period, the selected mining companies have entered the category of experiencing financial distress because of minus three consecutive years of net income, if we look at the analysis of the Altman Z-Score method, 83.33% of the selected companies have the potential to go bankrupt, Springate S-Score 100% of the selected companies have the potential to go bankrupt, and Zijewski X-Score 44.44% of the selected companies have the potential to go bankrupt. And the most stringent method in predicting bankruptcy is the Springate S-Score method. Keywords: Bankruptcy, Financial Distress, Altman, Springate, Zmijewski Penelitian ini bertujuan untuk menganalisis prediksi potensi kebangkrutan pada perusahaan pertambangan terpilih yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, pengukuran potensi kebangkrutan menggunakan metode Altman Z- Score, Springate S- Score, dan Zmijewski. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan perusahan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018- 2020. Penelitian ini mendapatkan hasil dimana enam perusahaan pertambangan terpilih yang terdaftar di Bursa Efek Indonesia dalam periode 2018-2020 perusahaan di prediksi berpotensi mengalami kebangkrutan. Jika di lihat dari laba bersih periode 2018-2020 perusahaan pertambangan terpilih sudah masuk kategori mengalami financial distress karena laba bersih yang minus tiga tahun berturut- turut, jika di lihat dari analisis metode Altman Z-Score 83,33% perusahaan terpilih berpotensi mengalami kebangkrutan, Springate S-Score 100% perusahaan terpilih berpotensi mengalami kebangkrutan, dan Zijewski X-Score 44,44% perusahaan tepilih berpotensi mengalami kebangkrutan. Serta metode paling ketat dalam memprediksi kebangkrutan adalah metode Springate S-Score. Kata Kunci: Kebangkrutan, Financial Distress, Altman, Springate, Zmijewski.
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