Penilaian Kemungkinan Perusahaan Mengalami Kebangkrutan Dengan Menggunakan Metode Altman Z Score (Studi pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Abstract

This study aims to determine the company probability of bankruptcy assessment by Altman Z score method (study at consumption manufacturing corporation listed in indonesia stock exchange year 2018 - 2020). This research used secondary data which can be accessed from www.idx.co.id. The population of this research is 63 companies. The sampling method for this research is purposive sampling method, so there are 32 companies were obtained for 3 observation periods (2018-2020) with total 96 research observation. The data analysis technique used are descriptive analysis and Altman Z Score. The results of this research shows that in 2018 there was 19 healthy companies, 6 grey area companies, and 7 bankrupt companies. In 2019 there was 18 healthy companies, 6 grey area companies, and 8 bankrupt companies. In 2020 there was 18 healthy companies,5 grey area companies, and 9 bankrupt companies. There are 15 companies that have maintained a healthy financial condition for 3 consecutive years.