Helsya Rutbah Syaqifah, - and Muhamad Arief Ramdhany, - and Heraeni Tanuatmodjo, - (2025) ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI: Terdaftar di BEI Tahun 2020-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana kondisi financial distress pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020 hingga 2023 dengan menggunakan pendekatan model Altman Z-Score. Desain penelitian menggunakan deskriptif kuantitatif, teknik pengambilan sampel menggunakan purposive sampling dengan sampel yang didapat sebanyak 49 perusahaan. Hasil penelitian ini menunjukkan bahwa pada Tahun 2020 terdapat 27 perusahaan diprediksi masuk ke dalam kategori safe area, 16 perusahaan masuk dalam kategori grey area, 6 perusahaan masuk dalam kategori distress area dan diprediksi mengalami financial distress. Tahun 2021 diprediksi sebanyak 26 perusahaan diprediksi masuk ke dalam kategori safe area, 17 perusahaan masuk dalam kategori grey area, 6 perusahaan masuk dalam kategori distress area dan diprediksi mengalami financial distress. Tahun 2022 diprediksi sebanyak 24 perusahaan diprediksi masuk ke dalam kategori safe area, 14 perusahaan masuk dalam kategori grey area, 11 perusahaan masuk dalam kategori distress area dan diprediksi mengalami financial distress. Tahun 2023 diprediksi sebanyak 26 perusahaan diprediksi masuk ke dalam kategori safe area, 14 perusahaan masuk dalam kategori grey area, 9 perusahaan masuk dalam kategori distress area dan diprediksi mengalami financial distress. This study aims to determine how the financial distress condition of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2020 to 2023 using the Altman Z-Score model approach. The research design uses descriptive quantitative, the sampling technique uses purposive sampling with a sample obtained of 49 companies. The results of this study indicate that in 2020 there are 27 companies predicted to fall into the safe area category, 16 companies fall into the gray area category, 6 companies fall into the distress area category and are predicted to experience financial distress. In 2021, it is predicted that 26 companies are predicted to enter the safe area category, 17 companies are in the gray area category, 6 companies are in the distress area category and are predicted to experience financial distress. In 2022, it is predicted that 24 companies are predicted to fall into the safe area category, 14 companies fall into the gray area category, 11 companies fall into the distress area category and are predicted to experience financial distress. In 2023, it is predicted that 26 companies are predicted to fall into the safe area category, 14 companies fall into the gray area category, 9 companies fall into the distress area category and are predicted to experience financial distres
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=list_works&hl=en&user=hw1vChQAAAAJ ID SINTA Dosen Pembimbing: Muhamad Arief Ramdhany: 5993223 Heraeni Tanuatmodjo: 5996065 |
| Uncontrolled Keywords: | Altman Z-Score, Financial Distress, Manufaktur, Barang Konsumsi. Altman Z-Score, Financial Distress, Manufacturing, Consumer Goods. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Helsya Rutbah Syaqifah |
| Date Deposited: | 17 Sep 2025 07:24 |
| Last Modified: | 17 Sep 2025 07:24 |
| URI: | http://repository.upi.edu/id/eprint/139556 |
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