Analisis Financial Distress dengan Metode Altman Z- Score dan Springate S-Score pada Sektor Perusahaan Rokok di Bei Tahun 2020-2024

Nabila, Fitrotun (2025) Analisis Financial Distress dengan Metode Altman Z- Score dan Springate S-Score pada Sektor Perusahaan Rokok di Bei Tahun 2020-2024. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

	Text ABSTRAK.pdf Download (9MB)
	Text BAB I.pdf Restricted to Repository staff only Download (113kB) | Request a copy
	Text BAB II.pdf Restricted to Repository staff only Download (276kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (99kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (274kB) | Request a copy
	Text BAB V.pdf Restricted to Repository staff only Download (104kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (108kB)
	Text LAMPIRAN.pdf Download (350kB)
	Text JURNAL PENELITIAN.pdf Download (370kB)
	Text JURNAL TURNITIN.pdf Download (1MB)
	Text LOA .pdf Download (235kB)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)

Abstract

Kajian ini difokuskan pada identifikasi kondisi financial distress pada perushaan yang bergerak di sektor rokok dan tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2020 hingga 2024. Analisis dilakukan dengan memanfaatkan dua model prediksi kebangkrutan, yaitu Altman Z-Score dan Springate S-Score. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia. Seluruh perusahaan rokok yang terdaftan selama periode penelitian dijadikan sebagai objek penelitian melalui penerapan teknik sampling jenuh, yaitu PT Gudang Garam Tbk (GGRM), PT Indonesian Tobacco Tbk (ITIC), PT Wismilak Inti Makmur Tbk (WIIM), dan PT H.M. Sampoerna Tbk (HMSP). Hasil perhitungan menunjukkan bahwa berdasarkan model Altman Z-Score, tiga perusahaan, yaitu GGRM, WIIM, dan HMSP, berada dalam kategori perusahaan dengan kondisi keuangan yang stabil, sedangkan ITIC teridentifikasi mengalami kondisi financial distress. Pengujian menggunakan model Springate S-Segre menghasilkan kesimpulan yang sejalan, di mana GGRM, WIIM, dan HMSP kembali diklasifikasikan berada dalam kondisi keuangan yang sehat, sementara ITIC secara konsisten berada pada kategori financial distress. Evaluasi terhadap hasil kedua metode tersebut menunjukkan bahwa Altman Z-Score dan Springate S-Score memiliki tingkat kesesuaian yang sama, yaitu sebesar 75%, dalam mengidentifikasi kondisi financial distress pada perusahaan sektor rokok yang tercatat di Bursa Efek Indonesia.

Actions (login required)

View Item