Prediksi Kebangkrutan Pada Sektor Perusahaan Healthcare Di Indonesia Tahun 2018-2022 Menggunakan Analisis Altman Z-Score
Keywords:
Altman z-score, Healthcare, Kebangkrutan, Kegagalan, Laporan KeuanganAbstract
Pada penelitian ini tujuannya untuk mengeksplorasi adanya kecenderungan kebangkrutan perusahaan di sektor perusahaan healthcare di Indonesia pada periode 2018-2022 di Bursa Efek Indonesia dengan menggunakan model Altman Z-Score. Sampel penelitian diambil dari laporan keuangan yang secara rutin diterbitkan selama periode tersebut. Hasil penelitian menunjukkan bahwa model Altman Z-Score dapat mengidentifikasi kecenderungan kebangkrutan dalam sektor perusahaan healthcare di Bursa Efek Indonesia. Hasil analisis penelitian menunjukkan dari tiga perusahaan sector healthcare yang diuji dan terdaftar di BEI dalam periode 2018-2022 memiliki nilai rata-rata Z≥ 2.9 yaitty 5.834, yang menandakan keadan keuangan yang sehat dan tidak memiliki kecenderungan kebangkrutan. Namun, perusahaan-perusahaan tersebut tetap perlu terus meningkatkan kinerjanya untuk memperoleh laba supaya menghindari risiko kebangkrutan
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