ANALISIS KINERJA KEUANGAN PERUSAHAAN UNTUK MENILAI POTENSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2019

RISMA MARIANA GULTOM, Dianila Oktyawati, S.A., M.Acc., Ak., CA., BKP.,CMA

2021 | Tugas Akhir | D3 AKUNTANSI

Studi penelitian ini dilakukan dengan tujuan mengetahui kinerja keuangan dari rasio keuangan dan mengetahui penilaian potensi kebangkrutan perusahaan subsektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Penelitian ini menggunakan 14 perusahaan subsektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019 sebagai sampel dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan sumber data sekunder. Penelitian ini menggunakan metode analisis rasio keuangan dan metode Altman Z-Score. Berdasarkan analisis rasio keuangan menunjukkan bahwa kinerja perusahaan pada tahun 2015-2019 cenderung rendah sebanyak 10 perusahaan, 2 perusahaan cenderung baik, dan 2 perusahaan cenderung cukup baik. Hasil perhitungan metode Altman Z-Score menunjukkan bahwa pada tahun 2015 sebanyak 9 perusahaan tergolong dalam kategori bangkrut, sedangkan 3 perusahaan tergolong dalam kategori grey area, dan 2 perusahaan tergolong dalam safe area. Pada tahun 2016 sebanyak 9 perusahaan tergolong dalam kategori bangkrut, sedangkan 2 perusahaan tergolong dalam kategori grey area, dan 3 perusahaan tergolong dalam safe area. Pada tahun 2017 jumlah perusahaan yang masuk dalam kategori bangkrut sebanyak 8 perusahaan, sedangkan 3 perusahaan tergolong dalam kategori grey area, dan 3 perusahaan tergolong dalam safe area. Pada tahun 2018 sebanyak 9 perusahaan tergolong dalam kategori bangkrut, sedangkan 2 perusahaan tergolong dalam kategori grey area, dan 3 perusahaan tergolong dalam safe area. Pada tahun 2019 sebanyak 10 perusahaan tergolong dalam kategori bangkrut, sedangkan 1 perusahaan tergolong dalam kategori grey area, dan 3 perusahaan tergolong dalam safe area.

This research study was conducted with the aim of knowing the financial performance of financial ratios and knowing the assessment of potential bankruptcy of plantation subsector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. This study uses 14 plantation subsector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 as samples using purposive sampling technique. This study uses secondary data sources. This research uses financial ratio analysis method and Altman Z-Score method. Based on the analysis of financial ratios, it shows that the company's performance in 2015-2019 tends to be low as many as 10 companies, 2 companies tend to be good, and 2 companies tend to be quite good. The calculation results of the Altman Z-Score method show that in 2015 as many as 9 companies were classified as bankrupt, while 3 companies were classified in the gray area category, and 2 companies were classified as safe areas. In 2016, 9 companies were classified as bankrupt, while 2 companies were classified as gray areas, and 3 companies were classified as safe areas. In 2017 the number of companies included in the bankrupt category was 8 companies, while 3 companies were classified in the gray area category, and 3 companies were classified as safe areas. In 2018, 9 companies were classified as bankrupt, while 2 companies were classified in the gray area category, and 3 companies were classified as safe areas. In 2019 as many as 10 companies were classified as bankrupt, while 1 company was classified in the gray area category, and 3 companies were classified as safe areas.

Kata Kunci : Kinerja Keuangan, Potensi Kebangkrutan, Metode Altman Z-Score, Rasio Keuangan