Analisis Kinerja dan Potensi Kebangkrutan Perusahaan Media: Studi Kasus Pada PT Media Nusantara Citra Tbk dan PT Surya Citra Media Tbk

ARIF, RIFQI (2022) Analisis Kinerja dan Potensi Kebangkrutan Perusahaan Media: Studi Kasus Pada PT Media Nusantara Citra Tbk dan PT Surya Citra Media Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan menggunakan rasio keuangan serta potensi kebangkrutan menggunakan metode Altman Z-Score pada PT Media Nusantara Citra Tbk (MNCN) dan PT Surya Citra Media Tbk (SCMA) periode 2019, 2020, dan 2021. Rasio keuangan yang digunakan berupa rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Penelitian ini disusun menggunakan metode deskriptif kuantitatif dengan data sekunder yang didapat secara tidak langsung dari situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa secara umum kinerja MNCN dan SCMA tahun 2021 dikategorikan baik. Tren kinerja MNCN tahun 2020 menunjukkan kenaikan pada rasio likuiditas namun mengalami penurunan pada rasio solvabilitas, aktivitas, dan profitabilitas. Pada tahun 2021, MNCN menunjukkan hasil yang menurun pada rasio likuiditas dan solvabilitas namun rasio aktivitas dan profitabilitas perusahaan mengalami kenaikan. Tren kinerja SCMA pada tahun 2020 relatif mengalami penurunan pada rasio likuiditas dan aktivitas namun mengalami kenaikan pada rasio solvabilitas dan profitabilitas. Pada tahun 2021, SCMA menunjukkan hasil yang meningkat pada rasio likuiditas dan relatif mengalami penurunan pada rasio solvabilitas, aktivitas, dan profitabilitas. Hasil perbandingan rasio tahun 2021 menunjukkan bahwa SCMA unggul dalam rasio likuiditas, aktivitas, dan profitabilitas namun untuk rasio solvabilitas, hasil yang paling baik ditunjukkan oleh MNCN. Hasil analisis potensi kebangkrutan menggunakan metode Altman Z-Score pada MNCN dan SCMA untuk periode 2019-2021 menunjukkan bahwa kedua perusahaan tidak berpotensi mengalami kebangkrutan./ This study aims to determine financial performance using financial ratios and the potential for bankruptcy using the Altman Z-Score method at PT Media Nusantara Citra Tbk (MNCN) and PT Surya Citra Media Tbk (SCMA) for the period 2019, 2020, and 2021. The financial ratios used are liquidity, solvency, activity, and profitability ratios. This study was compiled using a quantitative descriptive method with secondary data obtained indirectly from the official website of the Indonesia Stock Exchange. The results showed that in general the performance of MNCN and SCMA in 2021 was categorized as good. MNCN's performance trend in 2020 showed an increase in the liquidity ratio but decreased in solvency, activity, and profitability ratios. In 2021, MNCN showed a declining results in liquidity and solvency ratios but the company's activity ratio and profitability increased. The trend of SCMA's performance in 2020 was relatively decreased in liquidity and activity ratios but increased in solvency and profitability ratios. In 2021, SCMA showed an increasing results in the liquidity ratio and relatively decreased in solvency, activity, and profitability ratios. The comparison results for 2021 showed that SCMA is superior in terms of liquidity, activity, and profitability ratios, but for solvency ratios, the best results are shown by MNCN. The results of the analysis of potential bankruptcy using the Altman Z-Score method on MNCN and SCMA for the period 2019-2021 show that the two companies have no potential for bankruptcy.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Media Nusantara Citra, Surya Citra Media, kinerja keuangan, potensi kebangkrutan, Media Nusantara Citra, Surya Citra Media, financial performance, potential for bankruptcy
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 14 Sep 2023 03:01
Last Modified: 14 Sep 2023 03:01
URI: http://eprints.pknstan.ac.id/id/eprint/2032

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