Aplikasi Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score pada Perusahaan Manufaktur Sektor Barang Konsumsi
Submission Date: 2021-07-17 13:40:18
Accepted Date: 2022-02-25 00:00:00
Abstract
Perkembangan perekonomian Indonesia yang terus berkembang termasuk diantaranya adalah sektor barang konsumsi. Kesehatan keuangan perusahaan dapat dilihat dari kondisi kinerja keuangan yang tercantum di laporan keuangan. Jika terjadi masalah pada keuangan perusahaan dalam jangka waktu yang lama akan menyebabkan kebangkrutan. Salah satu cara mengukur tingkat kebangkrutan perusahaan adalah dengan menggunakan Altman Z-score. Pentingnya perusahaan mendeksi kebangkrutan dini mendorong peneliti untuk membuat aplikasi prediksi kebangkrutan pada perusahaan manufaktur yang tercatat dalam BEI. Variabel yang digunakan untuk membantu analisis pada pada aplikasi adalah variabel modal kerja, EBIT, Laba ditahan, nilai pasar modal, penjualan bersih. Pembuatan aplikasi rencananya akan menggunakan bantuan Rstudio Hasil prediksi menggunakan Altman Z-score menghasilkan akurasi 75%. Harapannya dengan adanya aplikasi ini dapat membantu perusahaan manufaktur terutama sektor barang konsumsi untuk bisa mendeteksi kebangkrutan sejak dini.
Keywords
Altman Z-score; Laporan Keuangan; Prediksi Kebangkrutan; Sektor Barang Konsumsi
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