SALMAR, ANDI MUHAJIR (2022) ANALISIS KINERJA KEUANGAN DAN PREDIKSI KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PT BINAKARYA JAYA ABADI TBK PERIODE SEBELUM DAN SAAT PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Abstrak)
02. Abstrak_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (198kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (322kB) |
|
Text (Bab I)
05. Bab I_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (139kB) |
|
Text (Bab II)
06. Bab II_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (381kB) |
|
Text (Bab III)
07. Bab III_Andi Muhajir Salmar_1302190343.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (412kB) |
|
Text (Bab IV)
08. Bab IV_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (127kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Andi Muhajir Salmar_1302190343.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (126kB) |
Abstract
Kinerja keuangan menjadi salah satu bagian dari penentu keberhasilan perusahaan dalam menerapkan strateginya. Salah satu cara mengukur kinerja keuangan dengan menggunakan rasio keuangan. Apabila kinerja keuangan perusahaan tidak baik, maka dapat memungkinkan bagi suatu perusahaan mengalami potensi kebangkrutan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan ditinjau dari rasio keuangan dan memprediksi potensi kebangkrutan menggunakan metode Altman Z-Score dari PT Binakarya Jaya Abadi Tbk periode sebelum dan saat pandemi COVID-19. Metode analisis yang digunakan adalah metode kepustakaan. Kinerja keuangan ditinjau dengan menggunakan rasio keuangan profitabilitas, solvabilitas, dan, likuiditas. Data yang digunakan menggunakan data laporan keuangan yang telah diaudit periode 2018-2020. Hasil penelitian menunjukkan kinerja keuangan perusahaan kurang baik dan cenderung menunjukkan tren menurun sepanjang periode 2018-2020. Adanya pandemi COVID-19 di tahun 2020 membuat kinerja keuangan perusahaan lebih menurun. Sementara itu untuk hasil prediksi kebangkrutan metode Altman Z-Score, menunjukkan di periode 2018 dan 2019 berada di kategori aman. Sedangkan saat tahun 2020 pandemi, perusahaan berada pada kategori berpotensi bangkrut./Financial performance is one of the determinants of the company's success in implementing its strategy. One way to measure financial performance is by using financial ratios. If the company's financial performance is not good, it can support a company experiencing the potential for bankruptcy. This study aims to determine the financial statements in terms of ratios and predict bankruptcy using the Altman Z-Score method from PT Binakarya Jaya Abadi Tbk before and during the COVID-19 pandemic. The analytical method used is the library method. Financial performance is reviewed by using financial ratios of profitability, solvency, and liquidity. The data use audited financial report data for the 2018-2020 period. The results of the study show that the company's financial performance is not good and shows a downward trend throughout the 2018- 2020 period. The COVID-19 pandemic in 2020 made the company's financial performance even more declining. Meanwhile, for the results of solving the Altman Z-Score method, it shows that before the 2018 and 2019 pandemic periods it was in the safe category. Meanwhile, during the 2020 pandemic, the company was in the bankrupt category.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | kinerja keuangan, rasio profitabilitas, rasio solvabilitas, rasio likuiditas, prediksi kebangkrutan, financial performance, profitability ratios, solvency ratios, liquidity ratios, bankruptcy prediction |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 04 Nov 2022 05:18 |
| Last Modified: | 04 Nov 2022 05:18 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/435 |
Actions (login required)
 |
View Item |