Analisis Rasio Keuangan dan Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score pada Perusahaan Subsektor Perdagangan Ritel

SETIAWAN, MUHAMMAD FEBRI (2022) Analisis Rasio Keuangan dan Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score pada Perusahaan Subsektor Perdagangan Ritel. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Karya tulis ini dibuat untuk mengetahui kinerja keuangan dan memprediksi kebangkrutan perusahaan yang beroperasi pada subsektor perdagangan ritel yaitu PT Hero Supermarket Tbk., PT Matahari Department Store Tbk., dan PT Ramayana Lestari Sentosa Tbk. dengan membandingkan kinerja perusahaan pada masa sebelum dan saat pandemi Covid-19. Data yang digunakan dalam penulisan ini adalah data sekunder, yaitu berupa laporan keuangan audited perusahaan. Metode yang digunakan dalam pengumpulan data adalah metode studi kepustakaan. Hasil dari penulisan ini adalah kinerja PT Hero Supermarket Tbk. cenderung menurun jika dilihat dari rasio likuiditas, solvabilitas, dan profitabilitas. Begitu juga pada PT Matahari Department Store Tbk. yang memiliki rasio likuiditas, solvabilitas, dan profitabilitas cenderung menurun hingga masa pandemi, namun mulai membaik saat masa transisi. Sebaliknya, PT Ramayana Lestari Sentosa Tbk. tetap beroperasi dengan baik meskipun berada pada situasi pandemi dengan memiliki rasio likuiditas, solvabilitas, dan profitabilitas yang tetap stabil. Untuk mengukur potensi kebangkrutan digunakan metode Altman Z-Score, yang mana PT Hero Supermarket mulai berpotensi bangkrut sejak masa pandemi hingga sekarang. Meskipun PT Matahari Department Store Tbk. pada masa pandemi berpotensi bangkrut, namun masa transisi sudah mulai berkinerja baik hingga berada pada kondisi sehat. PT Ramayana Lestari Sentosa Tbk. tetap berada pada posisi sebagai perusahaan sehat mulai dari masa sebelum pandemi hingga saat ini. / This paper was made to determine the financial performance and predict bankruptcy of companies operating in the retail trade sub-sector, those are PT Hero Supermarket Tbk., PT Matahari Department Store Tbk., and PT Ramayana Lestari Sentosa Tbk. by comparing the company's performance before and during the Covid-19 pandemic. The data used in this paper is secondary data, that is the company's audited financial statements. The method used in data collection is the literature study method. The result of this writing is the performance of PT Hero Supermarket Tbk. tends to decrease based on the liquidity, solvency, and profitability ratios. Likewise PT Matahari Department Store Tbk. which has liquidity, solvency, and profitability ratios that tend to decline until the pandemic period, but begin to improve during the transition period. Otherwise, PT Ramayana Lestari Sentosa Tbk. continues to operate well despite being in a pandemic situation by maintaining stable liquidity, solvency and profitability ratios. To measure the potential for bankruptcy, the Altman Z-Score method is used, where PT Hero Supermarket has the potential to go bankrupt since the pandemic period until now. Although PT Matahari Department Store Tbk. during the pandemic, it has potential to go bankrupt, but the transition period has started to perform well until it is in a healthy condition. PT Ramayana Lestari Sentosa Tbk. remain in the position as a healthy company from the pre-pandemic period until now.

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