Analisis Altman Z-Score Untuk Memprediksi Kebangkrutan Pada Perusahaan Sektor Industri Makanan Dan Minuman Di Indonesia Tahun 2011-2020
Abstract
Tujuan dari penelitian kami adalah agar menguji model Altman Z-Score bagaimana tingkat kepailitan perusahaan dengan menggunakannya pada Perusahaan Sektor Industri Makanan dan Minuman tahun 2011-2020 yang terdaftar di Bursa Efek Indonesia. Kriteria sampel yang diambil adalah Perusahaan yang mempublikasikan Laporan Keuangan secara berkala dari tahun 2011 hingga 2020. Penelitian ini berhasil memberitakan bahwa model Altman Z-Score mampu diterapkan ketika mendeteksi kemungkinan kebangkrutan atas Instansi Sektor Industri Makanan dan Minuman yang ada pada Bursa Efek Indonesia. Adapun rekomendasi kami bagi Perusahaan yang tergolong rawan kepailitan harus dalam kehati-hatian mengembangkan kebijakan Perusahaannya. Instansi disarankan untuk lebih fokus pada langkah-langkah untuk meningkatkan kinerja instansinya tersebut, mungkin seperti meningkatkan volume penjualan dan menurunkan beban, sehingga pendapatan perusahaan dari penjualan yang sudah dilakukan meningkat. Selain perbaikan keuangan yang di analisis, Perseroan dapat meninjau Modal Kerjanya serta kewajibannya, yang dimiliki perusahaan baik dari bank, perusahaan lain, maupun dukungan dari pemerintah sendiri.
Keywords: Altman Z-Score, Evaluasi, Kepailitan, Kinerja
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