ANALISA KINERJA KEUANGAN PT. SUMBER ALFARIA TRIJAYA TBK DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE

  • Yunidyawati Azlina Universitas Bina Sarana Informatika

Abstract

The purpose of this study was to determine the business continuity of PT. Sumber Alfaria Trijaya Tbk uses secondary data in the form of financial statements for 2017 – 2019. This study uses the Altman Z Score method, which is one method for assessing the performance of a company. The growth of the retail business has changed people's consumer behavior in meeting their needs. The COVID-19 pandemic condition also had an impact on the decline in the performance of the retail industry segment in 2017 ahead of the pandemic and in 2019 at the beginning of the pandemic. Z Score PT. Sumber Alfaria Trijaya Tbk in 2017 decreased from 1.14 in 2018 to -0.32. In 2019 the Z value increased rapidly to 1.26.

References

Barry, Husnil. (2019). Prediksi Model Financial Distress (Kebangkrutan) Pada Perusahaan Ritel Bursa Efek Dengan Model Altman dan Springate Indonesia Periode 2012 – 2016

Berman, B. dan J. R. Evans (2010). Retail Management: a strategic approach (11th ed.) Upper saddle River: Pretice Hall International, Inc.

Gatot, Prihatin, Saur Costanius Simamora. Analisis Prediksi kebangkrutan Dengan Metode Altman Z Score Pada Perusahaan Retail Trade Yang Terdaftar di BEI Tahun 2014 – 2017

Gilbert, David, (2003), Retail Marketing Management,Second Edition, Prentice Hall

IAI, Standar Akuntansi Keuangan (2014). PT. Salemba Empat.

Indonesia, Bursa Efek 2018. Laporan Keuangan Tahunan Perusahaan. Jakarta. Website.http://www.idx.co.id

Harahap, Sofyan Syafri. (2002). Analisa Kritis Atas Laporan Keuangan. PT. Raja Grafindo Persada, 190.

Hermanto, Bambang dan Mulyo Agung 2015. Analisa Laporan Keuangan. Jakarta.Lentera Ilmu Cendekia

Kasmir (2018). Analisis Laporan Keuangan. Penerbit Rajawali Pers, 71 – 72.

Munawir, 2016. Analisis Laporan Keuangan. Yogyakarta. Liberty. Yogyakarta

Soliha,Euis (2008).”Analisis Industri Ritel di Indonesia”, Jurnal Manajemen dan Bisnis,Fakultas Ekonomi Universitas STIKUBank,Semarang,vol15(2),hl128-142

Sugiyono. (2015). Metode Penelitian Kombinasi. Bandung : Alfabeta

Syafrida Hani (2015). “Teknik Analisa Laporan Keuangan” Medan : UMSU Press

Published
2022-01-31