Analisis Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z-Score Pada Perusahaan Maskapai Penerbangan Yang Terdaftar Di Bursa Efek IndonesiaHety Budiyanty

Authors

  • Yuliana Yuliana Universitas Negeri Makassar
  • Hety Budiyanty Universitas Negeri Makassar
  • Nurman Nurman Universitas Negeri Makassar
  • Anwar Anwar Universitas Negeri Makassar
  • Andi Mustika Amin Universitas Negeri Makassar

DOI:

https://doi.org/10.61132/lokawati.v2i1.472

Keywords:

Altman Z-Score, Bankruptcy, Airline

Abstract

This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. The sample in this study is the financial statements of 3 airline companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2022 period. The data collection technique used in this study used secondary data. The data analysis technique uses the modified Altman Z-Score method. The results of this study show that PT Garuda Indonesia Tbk is in bankruptcy condition in 2016-2021, and in 2022 the company is different in gray area conditions. PT Air Asia Indonesia Tbk for seven years, namely in 2016-2022, was in bankruptcy condition. PT Indonesia Transport & Infrastructure Tbk was in bankruptcy condition in 2016-2021, and in 2022 the company was in a gray area condition..

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References

Fau, S. H. (2021). Analisis Kebangkrutan menggunakan Model Altman Z-Score PT. Garuda Indonesia (Persero) Tbk. BALANCE : Jurnal Riset Akuntansi Dan Bisnis, 4(2), 5–24.

Hani, Syafrida. 2015. Teknik Analisa Laporan Keuangan. Medan: In Media

Mengga, G. S., & Membunga, E. (2022). Analisis Z-Score Pada PT. Air Asia Indonesia Tbk. AKUA: Jurnal Akuntansi dan Keuangan, 1(3), 397-404.

Pratiwi, P.D., & Christian, A.R. (2021). Performa keuangan perusahaan sub-sektor terdampak Covid-19. INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 5 (1), 128-137.

Toto, Prihadi. 2011. Analisis Laporan Keuangan Teori dan Aplikasi. PPM. Jakarta

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Published

2023-11-27

How to Cite

Yuliana Yuliana, Hety Budiyanty, Nurman Nurman, Anwar Anwar, & Andi Mustika Amin. (2023). Analisis Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z-Score Pada Perusahaan Maskapai Penerbangan Yang Terdaftar Di Bursa Efek IndonesiaHety Budiyanty . Lokawati : Jurnal Penelitian Manajemen Dan Inovasi Riset, 2(1), 70–83. https://doi.org/10.61132/lokawati.v2i1.472