Analisis Prediksi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Dan Grover Pada PT. MAG Tbk Pekanbaru

Authors

  • Salsabila Shabrina Universitas Riau
  • Mariaty Ibrahim Universitas Riau

DOI:

https://doi.org/10.37385/msej.v5i2.5069

Keywords:

Bankruptcy, Altman Z-Score, Grover

Abstract

This research was conducted to analyze and predict bankruptcy using the Altman Z-Score and Grover methods at PT. MAG Tbk Pekanbaru. Business failure (bankruptcy) is the thing that entrepreneurs fear most because many companies that have shaky foundations eventually dissolve themselves. Companies need to conduct financial analysis to identify early signs of bankruptcy. Much research has been conducted on bankruptcy detection tools, giving rise to various bankruptcy prediction models which are used as a tool to improve the condition of a company before the company experiences bankruptcy. Researchers chose 2 methods, namely Altman Z-score and Grover. Altman Z-score method to predict predictors with statistical methods by combining 4 financial ratios to calculate company failure. The Grover model is a model created by re-evaluating the Altman Z-Score model. The problem in this research is fluctuating profit/loss. The research method used is quantitative with financial ratios in the form of archival data which contains financial reports. The research results that have been processed based on the Altman Z-Score model and the Grover model show that the company is not in financial distress (Financial Distress) and the values between the Z-Score and Grover have similar criteria results because they use similar ratios.

References

ALli, M., Halriyalti, T. (2022). Metodologi Penelitialn Kualntitaltif Daln Peneralpaln Nyal Dallalm Penelitialn. Educaltion Journall, 2(2). https://ojs.stali-ibnurusyd.alc.id/index.php/jpib/alrticle/view/86.

ALtul, U. N., Salri, Y. N. I., & Lestalri, Y. J. (2022). ALnallisis Ralsio Keualngaln Untuk Mengukur Kinerjal Keualngaln Perusalhalaln. E-Jurnall ALkuntalnsi TSM, 2(3), 89–96. https://doi.org/10.34208/ejaltsm.v2i3.1396

Calntikal, AL., & Novi, P. (2023). ALnallisis Model ALltmaln Z-Score Dallalm Memprediksi Potensi Kebalngkrutaln Perusalhalaln ALsuralnsi Jiwal Syalrialh Di Indonesial. IJALBALH: Indonesialn Journall of Shalrial Economics, Business, alnd Hallall Studies, 1(2), 101. http://dx.doi.org/10.19184/ijalbalh.v1i2.405

Dalrmalwi, H. (2004). Malnaljemen ALsuralnsi. Bumi ALksalral. Galrallkal, & Dalrmalnalh. (2009). metodologi peneitialn. CV. Hiral Tech. Husein, U. (2019). Metode riset malnaljemen perusalhalaln (cetalkaln pe). Gralmedial Pustalkal Utalmal.

Idris, AL. (2019). Prediksi Kebalngkrutaln Menggunalkaln Model ALltmaln, Zwijewski, Daln Springalte Paldal Perusalhalaln Penerbalngaln Terdalftalr Di Bursal Efek Indonesial. Stalbility: Journall of Malnalgement alnd Business, 2(1), 91–100. https://doi.org/10.26877/stal.v2i1.4054

Inggalr, N. (2021). ALnallisis ALkuralsi Model-Model Prediksi Finalnciall Distress (ALltmaln Z-Score, Springalte, Talffler, daln Grover). Journall Ilmu Malnaljemen, 9(3), 1196. https://doi.org/10.26740/jim.v9n3.p1196-1204

Irfaln, S., & Willi, C. ALnallisis Kebalngkrutaln Menggunalkaln Metode ALltmaln ZScore, Springalte, Zmijweski, Foster, Daln Grover Paldal Balnk Malndiri Tbk. Resealrch in ALccounting Journall, 9(3), 431. https://doi.org/10.26740/jim.v9n3.p1196-1204

Jumingaln. (2005). ALnallisis Lalporaln Keualngaln. PT. Bumi ALksalral.

Kalrim, AL. (2023). ALnallisis Kebalngkrutaln Perusalhalaln Malkalnaln daln Minumaln di Indonesial.

Kalsmir. (2009). Pengalntalr Malnaljemen Keualngaln. Kencalnal.

Kalsmir. (2012). Dalsalr-Dalsalr Perbalnkaln. Raljalwalli Pers.

Kalsmir. (2019). ALnallisis Lalporaln Keualngaln (ed. Rev. c). Raljalwalli Pers.

Kholifalh, N., Djumalli, D., & Halrtono, S. (2020). Mengukur Finalnciall Distress Dengaln Metode Grover, ALltmaln Z-Score, Springalte Daln Zmijewski Paldal Pt Solusi Balngun Indonesial Tbk. Jurnall Ilmialh Edunomikal, 4(02), 496–508. https://doi.org/10.29040/jie.v4i02.1214

Lalksalnto, U. (2020). Buku ALjalr Hukum Perusalhalaln. Lembalgal Studi Hukum Indonesial.

Malmduh, H. (2004). Malnaljemen Keualngaln. BPFE.

Malrialni, D. (2018). Pengalruh Kinerjal Keualngaln Terhaldalp Nilali Perusalhalaln Dengaln Kinerjal Sosiall Daln Kinerjal Lingkungaln Sebalgali Valrialbel Moderaltor. Jurnall ALkutalnsi daln Keualngaln, 7(1), 63. https://journall.budiluhur.alc.id/index.php/alkeu/alrticle/view/585/498

Malsdialntini, P. R., & Walralsnialsih, N. M. S. (2020). Lalporaln Keualngaln daln Prediksi Kebalngkrutaln Perusalhalaln. Jurnall Ilmialh ALkuntalnsi, 5(1), 196. https://doi.org/10.23887/jial.v5i1.25119

Muhalni, & Yulialntini Tine. (2019). ALnallisal Kesehaltaln Keualngaln Perusalhalalndengaln Pendekaltaln ALltmaln Z-Score (Studi Paldal Pt ALbc Talhun 2014-2018. Jurnall Malnaljemen, 15. http://dx.doi.org/10.47313/oikonomial.v15i2.750

Munalwir, S. (2006). ALnallisis Lalporaln Keualngaln (edisi keem). Liberty.

Nurfitrialnal, AL. (2019). ALnallisis Metode ALltmaln Z-Score Sebalgali ALlalt Kebalngkrutaln Daln Pengalruhnyal Terhaldalp Nilali Perusalhalaln. Jurnall Riset ALkutalnsi daln Perbalnkaln. http://ojs.ekuitals.alc.id/index.php/jralp/alrticle/view/209.

Nurlial. (2019). Pengalruh Struktur Orgalnisalsi Terhaldalp Pengukuraln Kuallitals Pelalyalnaln (Perbalndingaln ALntalral Ekspektalsi /Halralpaln Dengaln Halsil Kerjal). Meraljal Journall, 2(2). https://doi.org/10.33080/mrj.v2i2.38

Palnjalitaln, R. Y. (2020). ALnallisis Ralsio Keualngaln Untuk Menilali Kinerjal Keualngaln: Studi Kalsus Paldal Sebualh Perusalhalaln Jalsal Tralnsportalsi. Jurnall Malnaljemen, 6, 60. https://ejournall.lmiimedaln.net/index.php/jm/alrticle/view/120

Pralsetialningtials, E., & Kusumowalti, D. (2019). ALnallisis Perbalndingaln Model ALltmaln, Grover, Zmijewski. 5(1), 1–3. https://doi.org/https://doi.org/10.26905/alp.v5i1.3072

Putri, N. K. AL. R., & Weralstuti, N. S. D. (2020). ALnallisis Model Fulmer daln Grover Dallalm Memprediksi Finalnciall Distress paldal Industri Balralng Konsumsi. Jurnall Ilmialh Malhalsiswal ALkuntalnsi) Universitals Pendidikaln Galneshal, 11(3), 733–745. https://doi.org/10.23887/jimalt.v12i1.28004

Rahayu. (2020). Kinerja Keuangan Perusahaan. Penerbit Program Pascasarjana Universitas Prof. Moestopo (Beragama) Jakarta.

Ralhmalh, AL., & Kalmilalh, K. (2022). Prediksi Kebalngkrutaln Dengaln Metode ALltmaln Z-Score Dallalm Persepsi Malqalshid Syalrialh. Jurnall Ilmialh Ekonomi Islalm, 8(1), 641. https://doi.org/10.29040/jiei.v8i1.4315

Roufaln, H., & ALngellital, B. (2021). ALnallisis Prediksi Risiko Kebalngkrutaln Menggunalkaln Metode ALltmaln Z-Score: Studi Kalsus Jiwalsralyal. ISOQUALNT: Jurnall Ekonomi, Malnaljemen daln ALkuntalnsi, 5(1), 25. http://studentjournall.umpo.alc.id/index.php/isoqualnt

Salfri, H. (2018). Kaljialn Model ALltmaln Z-Score Dallalm Mendeteksi Potensi Kebalngkrutaln Balnk. Jurnall Ecobismal, 5(2), 61. https://doi.org/10.36987/ecobi.v5i2.56

Salputral, I., & Willi, C. (2021). ALnallisis Kebalngkrutaln Menggunalkaln Metode ALltmaln Z-Score, Spirngalte, Zmijweski, Foster, daln Grover Paldal Balnk Malndiri Tbk. Resealrch in ALccounting Journall, 1(3), 432. https://doi.org/10.37385/ralj.v1i3.321

Seto, AL. AL., Yulialnti, M. L., Kusumalstuti, R., ALstuti, N., Febrialnto, H. G., Sukmal, P., Fitrialnal, AL. I., Saltrio, AL. B., Halnalni, T., & Halkim, M. Z. (2023). ALnallisis Lalporaln Keualngaln.

Stephen, AL. R. (2015). Pengalntalr Keualngaln Perusalhalaln (AL. Sustiwi, Ed.). Sallembal empalt.

Suryalti, Putri, N., Pallmal., & ALkaldialti, V. (2023). Perbalndingaln Prediksi Kebalngkrutaln Menggunalkaln Metode Grover, Metode ALltmaln Z-Score daln Metode Springalte. Economy alnd Finalnciall, 5(2). https://doi.org/https://doi.org/10.32877/ef.v5i2.761 Toto, P. (2019). ALnallisis Lalporaln Keualngaln: Konsep & ALplikalsi. PT. Gralmedial Pustalkal Utalmal.

Syahrullah., Wahdi, A. L., Lisman. (2020). Model Prediksi Kebangkrutan Perusahaan. Cahaya Firdaus Publishing.

Walruwu, M. (2023). Pendekaltaln Penelitialn Pendidikaln: Metode Penelitialn Kuallitaltif, Metode Penelitialn Kualntitaltif daln Metode Penelitialn Kombinalsi (Mixed Method). Jurnall Pendidikaln Talmbusali, 7(1), 2896–2910. https://doi.org/10.31004/jptalm.v7i1.6187

Yosi, E., & Enggalr, D. (2021). ALnallisis Finalnciall Distress Dengaln Menggunalkaln Metode ALltmaln Z-Score Daln Springgalte Untuk Memprediksi Kebalngkrutaln Paldal Perusalhalaln Jalsal Keualngaln Daln ALsuralnsi. Journall ALccounting Review, 2(3), 271. https://online-journall.unjal.alc.id/JALR/

Downloads

Published

2024-05-16

How to Cite

Shabrina, S., & Ibrahim, M. . (2024). Analisis Prediksi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Dan Grover Pada PT. MAG Tbk Pekanbaru. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 5426–5440. https://doi.org/10.37385/msej.v5i2.5069