PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERDAGANGAN RETAIL YANG TERDAFTAR DI BEI PADA TAHUN 2020 - 2022

Jefri Indrawan1 Heriyanto2 Sukirman3

Abstract


The aim of this research is to determine and analyze financial distress conditions in retail companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 and differences in financial distress conditions in retail companies listed on the Indonesia Stock Exchange in 2020-2022.  The theoretical basis of this research consists of financial management, financial reports, bankruptcy, and the Altman Z-score method.  The data collection technique is carried out by collecting data directly from the financial reports of retail companies listed on the IDX for 2020-2022.  This research analysis tool uses the Altman Z-score. The results of this research show that retail trading companies listed on the Indonesia Stock Exchange (BEI) in 2020 experienced bankruptcy. Retail trading companies listed on the Indonesian Stock Exchange (BEI) experienced bankruptcy in 2021.  Retail trading companies listed on the Indonesia Stock Exchange (BEI) will go bankrupt in 2022.  There is a difference because in 2020 it was known that 5 retail trading companies experienced bankruptcy, namely PT DAYA, HERO, PT GLOB, PT LPFF and PT TRIO. In 2021 there will be 2 retail trading companies that will go bankrupt, namely PT GLOB and PT TRIO. In 2022 there will be 3 retail trading companies that will experience bankruptcy, namely PT HERO, PT GLOB and PT TRIO.

Keywords


Bankruptcy Prediction, Retail Trade, Financial Distressed

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References


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DOI: https://doi.org/10.31293/jma.v13i2.8037

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