PREDIKSI KEBANGKRUTAN PERUSAHAAN SEKTOR PARIWISATA PADA PT. BAYU BUANA, TBK.

Abstract

Research regarding bankruptcy prediction is very necessary in obtaining input to the company, because the existence of a bankruptcy prediction tool functions as an early warning to the company regarding the future survival of the company in relation to share returns for company management, as well as share prices on the stock market ( the value of the company).

The aim of this research is: to determine and analyze the bankruptcy of PT Bayu Buana Tbk in 2021 to 2022 using the Altman Z-score. This research was conducted on tourism sector companies at PT Bayu Buana Tbk and focused on predicting bankruptcy of tourism sector companies. The financial reports used are financial reports for 2021 to 2022. The data collection technique used in this research is library research.

The theory used in this research is financial management, especially financial reports, financial performance, financial ratios and the Altman Z-score method. This research was conducted at PT. Bayu Buana Tbk and focused on bankruptcy prediction analysis using the Altman Z-score method. Data collection techniques use library research. The data used in this research is financial report data in the form of financial position reports, profit and loss and summary financial reports. The analytical tool used is Z-score analysis, the Altman Z-score method.

The results of the research show that the results of the analysis and discussion that have been carried out can be concluded, namely the results of the Z-score analysis can be seen that in 2021 to 2022 PT Bayu Buana Tbk will not experience bankruptcy with the company being in a healthy condition, this is due to the company's ability to effective in managing owned resources and making strategic decisions