ANALISIS KEBANGKRUTAN PADA EMITEN TAMBANG BATU BARA DI INDONESIA TAHUN 2012-2016
DOI:
https://doi.org/10.22441/indikator.v2i3.3282Kata Kunci:
analisis kebangkrutan, altman z-scoreAbstrak
Penelitian ini bertujuan untuk menganalisis kebangkrutan pada perusahaan sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI), menggunakan metode analisis Z-Score dengan variabel Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings before Interest and Taxes to Total Assets (X3), Market Capitalizion to Book Value of Debt (X4) dan Sales to Total Assets (X5). Hasil penelitian ini menyatakan terdapat dua perusahaan yang berada pada kategori kebangkrutan selama periode 2012-2016, empat perusahaan lainnya mengalami pergeseran kategori pada periode 2012-2016.Referensi
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