Analisis Z-Score Dalam Mengukur Kinerja Keuangan Untuk Memprediksi Kebangkrutan Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020
Keywords:
Z-Score, Financial Performance, Bankruptcy, Indonesia Stock Exchange (IDX)Abstract
The transportation sector is a service industry that is most needed by the community as a means of connecting long distances from one place to another quickly and easily. The purpose of this study is to determine the bankruptcy of transportation companies using the Altman Z-Score analysis. This research uses a descriptive quantitative approach. The population used in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling used in this research is non-probability sampling. The sampling technique in this study is purposive sampling technique. The sample in this study is a transportation company listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period which consists of 30 companies. The data source used is secondary data in the form of
financial statements of transportation companies listed on theIndonesia Stock Exchange (IDX). The results of this study indicate that there are 8 companies in the healthy category, there are 21 companies in the bankruptcy prone category and 1 company in the bankrupt category.