Analisis Potensi Financial Distress pada Perusahaan Subindustri Rumah Makan yang Terdaftar di Bursa Efek Indonesia

PRATAMA, NUR ALAMSYAH SAPTA (2022) Analisis Potensi Financial Distress pada Perusahaan Subindustri Rumah Makan yang Terdaftar di Bursa Efek Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Karya tulis ini bertujuan untuk mengetahui kondisi financial distress perusahaan sebelum terjadinya pandemi covid-19 dan selama terjadi pandemi covid-19 dengan model Altman Z-Score. Penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan untuk periode 2018-2021 untuk melihat perbandingan potensi financial distress sebelum dan selama terjadinya pandemi. Metode analisis penulisan ini adalah analisis kuantitatif menggunakan model terakhir yang dikembangkan Altman Z-Score dengan empat variabel, yaitu Working Capital/Total Assets (X1), Retained Earning/Total Assets (X2), Earnings Before Interest and Taxes/Total Assets (X3), dan Book value of Equity/Total Liabilities (X4). Hasil penelitian terhadap 4 sampel perusahaan subindustri rumah makan ini menunjukkan bahwa sebelum terjadi pandemi covid-19 terdapat 3 perusahaan berada pada safe zone dan 1 perusahaan berada pada gray zone, sedangkan selama pandemi covid-19 berlangsung terdapat 3 perusahaan berada pada distress zone dan 1 perusahaan berada pada gray zone./ This paper aims to determine the company's financial distress conditions before the covid-19 pandemic and during the covid-19 pandemic using Altman Z-Score model. This study uses secondary data from the company's annual report for the 2018-2021 period to compare the potential for financial distress before and during the pandemic. The analytical method of this paper is quantitative analysis used the latest model developed by Altman Z-Score with four variables, Working Capital/Total Assets (X1), Retained Earning/Total Assets (X2), Earnings Before Interest and Taxes/Total Assets (X3), and Book value of Equity/Total Liabilities (X4). The results of research on 4 samples of the restaurant subindustry companies showed that before the covid-19 pandemic there were 3 companies in the safe zone and 1 company was in the gray zone, while during the covid-19 pandemic there were 3 companies in the distress zone and 1 The company was in the gray zone.

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