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Analisis Rasio Keuangan Model Altman Z-Score untuk Memprediksi Financial Distress (Studi Kasus Pada Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2019)

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dc.contributor Fakultas Ekonomi dan Bisnis
dc.creator Lestari, Nova Dwi
dc.creator Handri, Handri
dc.creator Azib, Azib
dc.date 2021-02-02
dc.date.accessioned 2021-03-15T04:09:38Z
dc.date.available 2021-03-15T04:09:38Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/27095
dc.identifier 10.29313/.v7i1.27095
dc.identifier.uri http://hdl.handle.net/123456789/29672
dc.description Abstract— This study aims to test and analyze the use of the Altman (Z-Score) method in predicting financial distress from the automotive sub-sector and components listed on the Indonesia Stock Exchange for the period 2012-2019. The data analysis technique used is the Altman Z-Score bankruptcy prediction model and panel data regression analysis. The results of this study indicate partially that WCTA affects financial distress, RETTA affects financial distress, EBITTA affects financial distress, dan MVETL affects financial distress. Meanwhile, simultaneously WCTA, RETTA, EBITTA, and MVETL, have an effect on financial distress.Keywords_ Financial Distress, Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities. Intisari— Penelitian ini bertujuan untuk menguji dan menganalisis penggunaan metode Altman (Z-Score) dalam memprediksi financial distress dari sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2012-2019. Teknik analisis data yang digunakan adalah model prediksi kebangkrutan Altman Z-Score dan analisis regresi data panel. Hasil penelitian ini menunjukan secara parsial bahwa WCTA berpengaruh terhadap financial distress, RETTA berpengaruh terhadap financial distress, EBITTA berpengaruh terhadap financial distress, dan MVETL berpengaruh terhadap financial distress. Sedangkan secara simultan WCTA, RETTA, EBITTA, dan MVETL berpengaruh terhadap financial distress.Kata Kunci— Financial Distress, Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, Sales to Total Asset.
dc.language id
dc.publisher Universitas Islam Bandung
dc.rights Copyright (c) 2021 Prosiding Manajemen
dc.source Prosiding Manajemen; Vol 7, No 1, Prosiding Manajemen (Februari, 2021); 206-210
dc.source Prosiding Manajemen; Vol 7, No 1, Prosiding Manajemen (Februari, 2021); 206-210
dc.source 2460-6545
dc.source 10.29313/.v7i1
dc.subject Manajemen
dc.subject Financial Distress, Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, Sales to Total Asset.
dc.title Analisis Rasio Keuangan Model Altman Z-Score untuk Memprediksi Financial Distress (Studi Kasus Pada Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2019)
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif


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