Sopa Siti Shopiah, - and Meta Arief, - and Leni Yuliyanti, - (2025) ANALISIS MODEL ALTMAN Z-SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Periode 2020). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui kondisi keuangan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024 berdasarkan model prediksi financial distress Altman Z-Score serta penggunaanya dalam pengambilan keputusan investasi. Metode penelitian yang digunakan adalah metode penelitian deskriptif. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari situs resmi Bursa Efek Indonesia pada tahun 2020-2024. Data yang dipilih menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan sebelumnya dan menghasilkan sebanyak 23 perusahaan yang menjadi sampel penelitian. Penelitian ini menggunakan model Altman Z-Score untuk memprediksi financial distress. Hasil penelitian ini menunjukkan bahwa sebesar 43.5% dari total 23 perusahaan berada dalam kondisi sehat. Sebanyak 34.8% dari total 23 perusahaan berada dalam kondisi abu-abu dan sebanyak 21.7% dari total 23 perusahaan yang diprediksi mengalami financial distress. Penelitian ini dapat digunakan dalam pengambilan keputusan investasi dengan didukung oleh hasil analisis tren dan teori Efficient Market Hypothesis (EMH). This study aims to determine the financial condition of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024 based on the Altman Z-Score financial distress prediction model and its use in investment decision making. The research method used is descriptive research method. This study uses secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange in 2020-2024. The data were selected using purposive sampling technique with predetermined criteria and resulted in 23 companies that became the sample of the study. This study used the Altman Z-Score model to predict financial distress. The results of this study indicate that 43.5% of the total 23 companies are in good health. A total of 34.8% of the total 23 companies are in a gray condition and as many as 21.7% of the total 23 companies are predicted to experience financial distress. This research can be used in investment decision making supported by Trend Analysis And Efficient Market Hypothesis (EMH) theory.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing : Meta Arief: 5994696 Leni Yulianti: 5995730 |
| Uncontrolled Keywords: | financial distress, model altman z-score, investasi, tren financial distress, altman z-score model, investment, trend |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Sopa Siti Shopiah |
| Date Deposited: | 13 Sep 2025 04:00 |
| Last Modified: | 13 Sep 2025 04:00 |
| URI: | http://repository.upi.edu/id/eprint/138661 |
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