ANALISIS FINANSIAL DISTRESS DENGAN MODEL ALTMAN Z-SCORE

Authors

  • Karlingsih Karlingsih University of Sarjanawiyata Tamansiswa image/svg+xml

DOI:

https://doi.org/10.31000/competitive.v5i2.4301

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Kesulitan Keuangan dengan Model Altman Z-Score pada Bank Umum Syariah di Indonesia 2015-2019. Alman Z-Score dalam penelitian ini menggunakan indikator rasio modal kerja terhadap total aset, laba ditahan terhadap total aset, rasio laba sebelum bunga dan pajak terhadap total aset, dan rasio nilai buku ekuitas terhadap total liabilitas. Penelitian mengambil sampel bank syariah yang terdaftar di Bank Indonesia. Metode pengambilan sampel adalah nonprobability, dan teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan menggunakan data sekunder yaitu berupa laporan keuangan tahunan yang diperoleh dari situs resmi Bank Indonesia yaitu www.bi.go.id. Jumlah daftar perusahaan yang diolah adalah 54 perusahaan, dan jumlah sampel yang memenuhi kriteria penelitian ini sebanyak 14 bank sehingga diperoleh 70 data observasi. Penelitian ini menggunakan regresi linier berganda sebagai analisis datanya. Hasil penelitian ini menunjukkan bahwa modal kerja terhadap total aset, laba ditahan terhadap total aset, rasio laba sebelum bunga dan pajak terhadap total aset, dan rasio nilai buku ekuitas terhadap total liabilitas berpengaruh signifikan terhadap financial distress.


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Published

2021-07-01

Issue

Vol. 5 No. 2 (2021): Competitive Jurnal Akuntansi dan Keuangan

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How to Cite

[1]
K. Karlingsih, “ANALISIS FINANSIAL DISTRESS DENGAN MODEL ALTMAN Z-SCORE”, COMPETITIVE, vol. 5, no. 2, pp. 100–112, Jul. 2021, doi: 10.31000/competitive.v5i2.4301.