Analisis Kinerja Keuangan dan Potensi Kebangkrutan dengan Menggunakan Metode Altman Z-Score Pada Perusahaan Subsektor Pertambangan Minyak dan Gas Bumi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

ALIM, MUKHAMAD NURCANDRA (2022) Analisis Kinerja Keuangan dan Potensi Kebangkrutan dengan Menggunakan Metode Altman Z-Score Pada Perusahaan Subsektor Pertambangan Minyak dan Gas Bumi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Di era perkembangan zaman yang kian canggih menyebabkan persaingan dunia bisnis terus mengalami perubahan. Persaingan yang semakin ketat hingga kondisi force major di luar prediksi manusia seperti pandemi Covid-19 juga memberikan dampak terhadap kinerja dan keberlangsungan hidup perusahaan. Dampak pandemi menyebabkan banyak industri menjadi lebih rentan mengalami kebangkrutan, salah satunya industri pertambangan minyak dan gas bumi. Atas hal tersebut, tujuan dari penelitian ini adalah untuk menganalisis bagaimana kinerja keuangan serta mengetahui potensi kebangkrutan perusahaan subsektor pertambangan minyak dan gas bumi tahun 2019-2021. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan PT Radiant Utama Interinsco Tbk, PT Super Energy Tbk, dan PT Elnusa Tbk tahun 2019-2021 dari laman resmi BEI. Selanjutnya, data diolah dan dianalisis dengan menggunakan model Altman Z-Score. Hasil penelitian ini menunjukkan bahwa terjadi ketidakstabilan atas kinerja keuangan pada ketiga perusahaan selama terjadi pandemi. Hasil analisis menggunakan model Altman ZScore menunjukkan bahwa hanya satu perusahaan yang pernah mengalami kebangkrutan (distress zone), satu perusahaan masuk dalam gray zone, dan satu perusahaan masuk dalam kondisi safe zone./ In the era of increasingly sophisticated developments, the competition in the business world continues to change. Tighter competition to force major conditions beyond human predictions such as the Covid-19 pandemic also have an impact on the company's performance and survival. The impact of the pandemic has caused many industries to become more vulnerable to bankruptcy, one of which is the oil and gas mining industry. For this reason, the purpose of this study is to analyze how financial performance is and determine the potential for bankruptcy of oil and gas mining sub-sector companies in 2019-2021. The data collection method used is the documentation method. The data used is secondary data taken from the financial statements of PT Radiant Utama Interinsco Tbk, PT Super Energy Tbk, and PT Elnusa Tbk for 2019-2021 from the IDX official website. Furthermore, the data is processed and analyzed using the Altman Z-Score model. The results of this study indicate that there was instability in the financial performance of the three companies during the pandemic. The results of the analysis using the Altman ZScore model show that only one company has experienced bankruptcy (distress zone), one company is in the gray zone, and one company is in the safe zone.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Financial ratios, potential bankruptcy, Altman Z-Score, Covid-19, oil and gas subsector, Rasio keuangan, potensi kebangkrutan, Altman Z-Score, Covid-19, subsektor minyak dan gas bumi
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 25 Aug 2023 09:16
Last Modified: 25 Aug 2023 09:16
URI: http://eprints.pknstan.ac.id/id/eprint/1927

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