ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN YANG DELISTING DARI JAKARTA ISLAMIC INDEKS (JII) TAHUN 2018

Cindi Novian

Abstract


This research conducted to determine the health of companies that are delisting from Jakarta Islamic Indes in 2018 used financial distress analysis. The data used in this research is secondary data taken from the Indonesia Stock Exchange website (www.idx.co.id). This research using Altman Z-Score method. the results of this research show that of the 5 companies included in the sample assessed from the financial statements for 2014-2017, there are 3 companies that are in an unhealthy condition or experience financial distress with a Z-Score below 1,81 and there are 2 companies that are in a good or healthy conditions with a Z-Score more than 2,675.
Keywords: Financial Distress, Delisting, Altman Z-Score Method

References


Cahyaningtyas, Icha., Sriwidodo, Untung., Utami, Setyaningsih Sri. 2016. Analisis Financial Distress Menggunakan Model Altman Z-Score Pada Perusahaan Asuransi Yang Listing Di Bursa Efek Indonesia Tahun 2011 – 2014. Jurnal Ekonomi dan Kewirausahaan. Volume 16 No.2, Juni 2016.

Hanafi, Mahmud M. 2015. Manajemen Keuangan. Yogyakarta: BPFE

Munawir.(2010).Analisa Laporan Keuangan.Yogyakarta:Liberty

Nugroho, Kennya Novya Putri., Hidayat, Raden Rustam., dan Dwiatmanto. 2016. Pengunaan Analisis Z-Score Altman Untuk Menilai Tingkat Financial Distress (Studi Pada Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2011- 2014). Jurnal Administrasi Bisnis. Volume 36 No.1 Juli 2016.

Puspitaningrum, Titis., dan Purnamasari, Linda. 2016. Analisis Prediktor Delisting Terbaik (Perbandingan Antara Model Zmijewski, Model Altman, Model Springate). Jurnal Buletin Studi Ekonomi Vol. 21, No. 1, Februari 2016

Samryn, L.M. 2015. Pengantar Akutansi. Jakarta: PT RajaGrafindo Persada

www.astra-agro.co.id

www.idx.co.id

www.londonsumatra.com

www.pakuwonjati.com

www.pp-properti.com

www.ssms.co.id




DOI: http://dx.doi.org/10.29040/jie.v3i01.458

Refbacks

  • There are currently no refbacks.


INDEXED BY :