Fadilah, Reisa Nurul (2022) PREDIKSI POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE MODIFIKASI. JAZ:Jurnal Akuntansi Unihaz, 5 (1). pp. 85-92. ISSN 2620-8555

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Abstract

This study aims to determine the potential for bankruptcy of the company by using a prediction tool, namely Altman Z-Score Modification. The sample used in this study is 7 companies with 24 population financial statements in the property and real estate subsector listed on the Indonesian stock exchange with an observation period in 2018-2021. The method used is a qualitative descriptive analysis technique. The data is processed from secondary data in the form of financial statements that are officially accessed through the Indonesian stock exchange database. The non-probability method used is the purvosive sampling method and the data is processed using the modified Altman Z-Score formula. The results showed that in the gray zone with a score of 1.1-2.6, namely PT Agung Podomoro Land Tbk in, PT Alam Sutera Realty Tbk in 2018-2021 and PT PP Property Tbk in 2020-2021 and in a safe zone condition. with a score of > 2.6, namely PT Jaya Real Property Tbk, PT Nusantara Almazia Tbk, Plaza Indonesia Realty Tbk, PT Pakuwon Jati Tbk in 2018-2021.

Item Type:	Article
Uncontrolled Keywords:	Bankruptcy, Altman Z – Score, Composty's Finconcia Performance.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	16 Mar 2023 04:07
Last Modified:	16 Mar 2023 04:07
URI:	http://eprints.ummi.ac.id/id/eprint/3096

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