📅 14 May 2020
DOI: 10.33061/jasti.v15i1.3667
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z- SCORE (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi
📄 Abstract
The purpose of this study was to determine the effect of financial ratios on bankruptcy rates using the Altman z-score model. This research was conducted on real estate and property companies on the Indonesia Stock Exchange (IDX) in 2014 - 2016. The population consists of 31 companies and a sample of 31 real estate and property companies on the Indonesia Stock Exchange (IDX). The ratio used as an analysis tool is profitability ratio, liquidity, leverage, sales growth (sales growth). The analysis technique used is multiple linear regression analysis. Data was analyzed using SPSS version 21 software. The results showed that the variables of profitability, liquidity, leverage, and sales growth had a positive and significant effect on the level of bankruptcy.
🔖 Keywords
#Profitability ratio; liquidity; leverage; sales growth; bankruptcy rate.
ℹ️ Informasi Publikasi
Tanggal Publikasi
14 May 2020
Volume / Nomor / Tahun
Volume 15, Nomor 1, Tahun 2020
📝 HOW TO CITE
Defitria, Anla Dina; Widarno, Bambang; Harimurti, Fadjar, "PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z- SCORE (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2014 – 2016)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 1, May. 2020.
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