Analisis Financial Distress PT Solusi Bangun Indonesia Tbk Periode 2016—2020

SUBANDI, DIKA (2022) Analisis Financial Distress PT Solusi Bangun Indonesia Tbk Periode 2016—2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui: (1) kesehatan keuangan PT Solusi Bangun Indonesia Tbk, (2) ada atau tidak perubahan kondisi financial distress pada PT Solusi Bangun Indonesia Tbk sebelum diakusisi dengan setelah diakuisisi oleh PT Semen Indonesia Tbk, (3) ada atau tidaknya perubahan kondisi financial distress PT Solusi Bangun Indonesia Tbk sebelum pandemi dengan masa pandemi, dan (4) ada atau tidak perbedaan kesimpulan dari perhitungan model altman z-score dengan springate dalam analisis financial distress PT SBI. Data yang digunakan adalah data sekunder yang berupa laporan keuangan PT SBI tahun 2016—2020. Penelitian ini menjelaskan bahwa PT Solusi Bangun Indonesia Tbk selama periode 2016—2020 mengalami financial distress. Pengakuisisian oleh PT Semen Indonesia Tbk tidak menyebabkan perubahan atas kondisi kesehatan keuangan PT Solusi Bangun Indonesia Tbk. Selama pandemi tidak ada perubahan kondisi financial distress dari sebelum pandemi. Tahun 2020 z-score dari metode altman z-score dan nilai s dari metode springate mengalami kenaikan. Baik metode altman z-score maupun spingate menyimpulkan bahwa selama periode 2016—2020 PT Solusi Bangun Indonesia Tbk mengalami financial distress, analisis korelasi atas nilai yang dihasilkan dari kedua metode mempunyai koefisien korelasi sebesar 0,93031, yang berarti korelasi yang terjadi bersifat sangat kuat atau kedua metode saling koheren. / This research aims to know: (1) the financial health of PT Solusi Bangun Indonesia Tbk, (2) whether or not there is a change in the condition of financial distress of PT Solusi Bangun Indonesia Tbk beetwen before acquisition and after acquisition by PT Semen Indonesia Tbk, (3) the presence or absence of changes in the condition of financial distress PT Solusi Bangun Indonesia Tbk before pandemic with the pandemic period, and (4) there is or isn’t a difference in conclusion from the calculation of the altman z-score model with springate model in the analysis of financial distress of PT Solusi Bangun Indonesia Tbk. The data used is secondary data in the form of financial statement of PT Solusi Bangun Indonesia Tbk for the 2016—2020. This research results that PT Solusi Bangun Indonesia Tbk during period of 2016—2020 run into financial distress. Acquisition by PT Semen Bangun Indonesia Tbk wasn’t change to the health condition of financial distress of PT Solusi Bangun Indonesia Tbk. During the pandemic there was not cause any changes in the condition of financial disress from before pandemic. Even so in 2020 z-score of altman z-score and S-value of Springate method was increased both altman z-score and springate concluded that during the period 2016—2020 PT Solusi Bangun Indonesia Tbk run into financial distress, analysis of the value generated by both methods has a correlation coefficient of 0,93031, which means that the correlation that occurs was very strong or both methods mutually coherent.

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