ANALISIS KONDISI KEUANGAN PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BEI DENGAN MENGGUNAKAN MODEL ALTMAN (Z-SCORE) DAN ZAVGREN (LOGIT)

Abstract

ABSTRACT Rizka Maulidia, NPM: 71190313015, Analysis of Financial Condition of Trading Companies Listed on IDX Using Altma (Z-Score) and Zavgren (Logit) Models. This study aims to see the financial condition of trading companies listed on the IDX using the Altman (Z-Score) and Zavgren (Logit) Models during the 2019- 2021 period. This study uses documentation data collection techniques, namely in the form of balance sheet and profit and loss statements and uses descriptive analysis techniques in an effort to find conclusions. This study also used research samples in the form of purposive sampling. From this sample, this study used 12 trading companies to see financial conditions. Of the 12 Trading companies based on the results of the Altman Model analysis (Z-Score) in 2019, there are 5 healthy companies, 4 grey area companies, and 3 potentially bankrupt. In 2020 there were 3 healthy companies, 4 grey area companies, 5 companies potentially bankrupt. In 2021 there are 3 healthy companies, 5 gray area companies, 4 companies have the potential to go bankrupt. If based on the Zavgren Model shows that in 2019 there were 3 healthy companies, 9 unhealthy companies. In 2020 there were 3 healthy companies, 9 unhealthy companies. In 2021 there were 2 healthy companies, 10 unhealthy companies Keywords : Financial condition, Altman model, Zavgren model, Trading Company