ANALISIS RESIKO KEBANGKRUTAN DENGAN METODE Z SCORE PADA PT WIJAYA KARYA BANGUNAN GEDUNG TBK PERIODE TAHUN 2017 - 2019

Authors

  • Zahaldi Rahmat Fajri Universitas Muhammadiyah Riau
  • Yana Windra Nur Universitas Muhammadiyah Riau
  • Velia Manisa Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.37385/raj.v4i1.4507

Keywords:

Financial Statements, Bankruptcy, Z-Score

Abstract

This analysis aims to predict the probability of bankruptcy of PT Wiijaya Karya Gedung Geidung Tbk during the 2017-2019 season using the Altman Z-Score method. This research uses a descriptive approach with a quantitative method. The research sample is from PT Wiijaya Karya Gedung Geidung Tbk, and the instrument used is the company's financial report. Data was collected through literature study, and data analysis was carried out using the t-theist onei sample technique. The research results show that based on analysis using the Altman Z-Score method, PT Wiijaya Karya Gedung Geidung Tbk during the 2017-2019 period is projected not to have the potential to go bankrupt because of the average Z value ? 1.10. This indicates that the company is in a safe condition from the risk of bankruptcy to a healthy level.

References

Azmi, Z., & Aprayuda, R. (2021). Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi

Manajemen Laba?. Jurnal Kajian Akuntansi, 5(2), 193-211.

Elton, Edwin J. and Martin J. Gruber. 1995. Modern Portfolio Theory and. Investment Analysis.

Toronto: John Wiley & Sons.

Jogiyanto, Hartono. (2013). Teori Portofolio dan Analisis Investasi, BPFE Yogyakarta, Edisi

Kedelapan, Yogyakarta

Nofitasari, H. (2021). Analisis Altman Z-Score Untuk Memprediksi Kebangkrutan . JURNAL

AKUNTANSI DAN BISNIS, 6.

Purba, R., Nugroho, L., Santoso, A., Hasibuan, R., Munir, A., Suyati, S., Azmi, Z. & Supriadi,

Y. (2023). Analisis Laporan Keuangan. Global Eksekutif Teknologi.

Saleh, T. (2020). Properti Turun, Pendapatan Wika Gedung Ambles 21% di 2019. CNBC

Indonesia.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung:Alfabeta

Susanto, Ambarwati, R., & Tumanggor, S. (n.d.). Analisis Altman Z-Score Untuk Memprediksi

Kebangkrutan Pada Asuransi Umum di Indonesia Sebelum dan Saat Pandemi Covid-19.

HUMANIS (Humanities,Management and Science Proceedings), 1.

Susilawati, E. (2019). Analisis Prediksi Kebangkrutan Dengan Model Alman Z-Score Pada

Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2018. Jurnal Ilmiah Akuntansi Dan Keuangan.

Downloads

Published

2024-02-26