Analisis Kebangkrutan dengan Menggunakan Model Grover, Altman Z-Score dan Zmijewski pada Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2018-2020

HIDAYAT, MUHAMMAD SUBHAN (2022) Analisis Kebangkrutan dengan Menggunakan Model Grover, Altman Z-Score dan Zmijewski pada Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2018-2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan atas analisis kebangkrutan baik dengan menggunakan model Grover, Altman Z-Score dan Zmijewski, serta mengetahui bagaimana dampak yang ditimbulkan akibat pandemi COVID-19 terhadap perusahaan. Sampel yang digunakan adalah 6 perusahaan pertambangan yang sudah terdaftar di Bursa Efek Indonesia dengan periode penelitian 2018-2020. Dalam penelitian yang sudah dilakukan, analisis kebangkrutan dengan menggunakan model Grover, Altman Z-Score dan Zmijewski, pengujian hipotesis menggunakan rumus dasar model Grover, Altman Z-Score dan Zmijewski dengan mempertimbangkan parameter kebangkrutan yang sudah ada. Hasil pengujian hipotesis penelitian ini menunjukkan terdapat perbedaan yang cukup signifikan dengan menggunakan model Grover, Altman Z-Score dan Zmjiewski pada perusahaan pertambangan. Dengan kesimpulan bahwa model Altman Z-Score mempunyai tingkat konservatif yang tinggi dibanding model Grover dan Zmijewski karena model Altman Z-Score paling banyak mengkategorikan perusahaan ke dalam kategori berpotensi bangkrut daripada model Grover dan Zmijewski./ This study aims to determine whether there is a significant effect on bankruptcy analysis using the Grover, Altman Z-Score and Zmijewski models, and to find out how the impact of the COVID-19 pandemic on the company. The sample used is 6 mining companies that have been listed on the Indonesia Stock Exchange with a research period of 2018-2020. In the research that has been done, bankruptcy analysis using the Grover, Altman Z-Score and Zmijewski models, hypothesis testing using the basic formula of the Grover, Altman Z-Score and Zmijewski models by considering existing bankruptcy parameters. The results of testing the hypothesis of this study indicate that there is a significant difference using the Grover, Altman Z-Score and Zmjiewski models in mining companies. With the conclusion that the Altman Z-Score model has a high conservative level compared to the Grover and Zmijewski models because the Altman Z-Score model categorizes companies into the category of potentially bankrupt than the Grover and Zmijewski models.

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