Tinjauan Kinerja Keuangan dan Financial Distress pada PT Hanjaya Mandala Sampoerna Tbk

SEPTYASIH, MEIGGIA (2022) Tinjauan Kinerja Keuangan dan Financial Distress pada PT Hanjaya Mandala Sampoerna Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis dan memprediksi kondisi keuangan perusahaan subsektor rokok yaitu PT Hanjaya Mandala Sampoerna Tbk. Perusahaan tersebut juga akan dibandingkan dengan perusahaan lain untuk mengetahui bagaimana kondisi PT Hanjaya Mandala Sampoerna Tbk dalam industri tersebut. Metode analisis yang digunakan adalah analisis kuantitatif. Penelitian menggunakan rasio likuiditas, rasio solvabilitas, rasio profitabilitas, rasio aktivitas, rasio valuation, dan model Altman ZScore. Hasil dari penelitian menunjukkan bahwa perusahaan mampu untuk melunasi kewajibannya yang jatuh tempo dalam waktu satu tahun. Pada likuiditas piutang termasuk dalam kondisi baik karena piutang dapat ditagih tepat waktu dan perputarannya cepat. Rasio solvabilitas PT Hanjaya Mandala Sampoerna menunjukkan bahwa rasio utang perusahaan tergolong aman dengan presentase kurang dari 50% serta rasio cakupan bunga menandakan bahwa perusahaan mampu untuk membayar biaya bunga dengan pendapatan operasional. Rasio profitabilitas menunjukkan bahwa perusahaan memiliki kondisi profitabilitas yang cukup baik. Rasio aktivitas menunjukkan bahwa perusahaan mampu untuk menjaga serta mengelola penggunaan aset operasional secara efektif. Rasio valuation menunjukkan bahwa perusahaan memiliki peluang bisnis yang bagus di masa depan. Perhitungan Altman Z-Score Original PT Hanjaya Mandala Sampoerna Tbk menunjukkan kondisi Safe Zone pada tahun 2018 hingga 2020. / This study aims to analyze and predict the financial state of the cigarette sub-sector company, namely PT Hanjaya Mandala Sampoerna Tbk. The company would also be compared with other companies to determine the performance of PT Hanjaya Mandala Sampoerna Tbk in the industry. The analytical method used is quantitative analysis. This study utilizes the liquidity ratio, solvency ratio, profitability ratio, activity ratio, valuation ratio, and the Altman Z-Score model. The results of the study reveal that the company is able to pay its obligations due within one year. The liquidity of accounts receivable is in a good performance due to its on-time collection and quick turnover. The solvency ratio of PT Hanjaya Mandala Sampoerna indicates that the debt ratio of the company is classified into safe with a percentage of less than 50% and the interest coverage ratio shows that the company is able to pay the interest costs by using their operating income. The profitability ratio indicates that the company has a fairly good financial profitability performance. The activity ratio shows that the company is able to perform the operational assets management effectively. The valuation ratio indicates that the company has great business opportunities in the future. The Altman Z-Score Original calculation of PT Hanjaya Mandala Sampoerna Tbk reveals that the financial state of the company is classified into Safe Zone from 2018 to 2020.

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