Riandini, Winda and Putu Prima Wulandari, (2022) Analisis Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Dan Pengaruhnya Terhadap Harga Saham Pada Perusahaan Ritel Yang Terdaftar Di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan perusahaan ritel menggunakan metode Altman Z-Score serta untuk mengetahui pengaruh variabel Altman Z-Score terhadap harga saham. Sampel dalam penelitian ini adalah 17 perusahaan ritel dari tahun 2017-2022 yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah total observasi 85 sampel. Jenis penelitian termasuk penelitian kuantitatif dengan sumber data sekunder berupa laporan tahunan dan harga saham penutupan yang disesuaikan yang diambil dari Bursa Efek Indonesia. Metode penentuan sampel menggunakan metode purposive sampling. Model analisis data pada penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa analisis kebangkrutan menggunakan Altman Z-Score dari 85 sampel perusahaan terbagi menjadi 26 perusahaan dalam kategori bangkrut, 11 perusahaan dalam ketegori grey area (kurang sehat), dan 48 perusahaan dalam kategori sehat. Hasil penelitian lainnya yaitu variabel Working Capital to Total As- set, Earnings Before Interest to Total Asset, dan Book Value of Equity to Book Value of Liabilities tidak berpengaruh terhadap harga saham sedangkan variabel Retained Earnings to Total Assets secara parsial dan seluruh variabel (Altman Z-Score) secara simultan berpengaruh terhadap harga saham.
English Abstract
The objective of this study is to analyze the potential bankruptcy of retail companies using the Altman Z-Score method and to determine its effect on stock prices. The samples in this study comprised 17 retail companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, with the number of samples being 85. This study is a quantitative research with secondary data sources comprised of annual reports and adjusted closing prices taken from the Indonesia Stock Exchange (IDX). The samples were obtained by the purposive sampling method. The utilized data analysis model in this study was multiple regression analysis. The results of this study showed 26 companies in the bankrupt category, 11 companies in the grey area (unhealthy) category, and 48 companies in the healthy category. Furthermore, the WCTA, EBITTA, and BVEBVL variables had no effect on stock prices, while RETA partially and all variables (Altman Z-Score) simultaneously affected stock prices.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020348 |
| Uncontrolled Keywords: | Kebangkrutan, Altman Z-Score, Harga Saham, Bankruptcy, Altman Z-Score, Stock Prices. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 14 Mar 2023 03:19 |
| Last Modified: | 14 Mar 2023 03:19 |
| URI: | http://repository.ub.ac.id/id/eprint/197552 |
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