Financial Ratio Analysis to Predict the Financial Condition of the Consumer Goods Sector Listed on the Indonesian Stock Exchange: Study at PT. Salim Ivomas Pratama Tbk.

Anggi Dwi Agista(1*), Agung Widhi Kurniawan(2), Andi Mustika Amin(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This research aims to measure and predict financial distress conditions at PT. Salim Ivomas Pratama Tbk during the 2016-2021 period. This type of research is quantitative research. The data sources used are secondary data originating from financial reports, namely financial position reports, profit/loss reports, and company share information reports. The analysis technique used is descriptive analysis. Where the results of ratio calculations in Z-Score modeling are classified, explained and analyzed so as to provide an overview of the company's distressed financial condition. The findings in this research show that using the Altman Z-Score method the financial condition of the company PT. Salim Ivomas Pratama Tbk during the 2016-2021 period showed financial distress with an overall Z-Score value below 1.8 (Z < 1.8).


Full Text:

PDF

References


Ainun, A. (2021). Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Harga Saham Perusahaan Sektor Pertambangan yang Terdaftar DalamBursa Efek Indonesia Periode 2015-2019. 5. Skripsi. Fakultas Ekonomi dan Bisnis: Universitas Muhammadiyah Makassar.

Anwar, M. (2019;23). Dasar-Dasar Manajemen Keuangan Perusahaan.Bandung.

Arifin, N.F; & Agustami, S;. (2016). Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Rasio Pasar, dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Subsektor Perkebunan yang Terdaftar di BEI Tahun 2010-2014. Jurnal Riset Akuntansi dan Keuangan, Vol.4 No.3.

Cinthia A.P, Ratna; Wijayanti, A; & Masitoh, E;. (2019). Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran Perusahaan Terhadap Harga Saham Perusahaan Industri Barang Konsumsi di BEI. Jurnal Seminar Nasional IENACO.

Agnes, Sawir. 2001. Analisis Kinerja Keuangan Dan Perencanaan Keuangan Perusahaan. Jakarta : PT. Gramedia Pustaka Utama.

Dwi, Prastowo. 2002. Analisis Laporan Keuangan. Yogyakarta:UPP STIM YKPN Harahap, Sofyan, Syafri. 2007. Analisis Kritis Atas Laporan Keuangan. Jakarta :PT. Raja Grafindo Persada

Harianto, Farid Dan Sudomo. 2008. Perangkat Dan Teknik Analisis Investasi Di Pasar Modal Indonesia. Jakarta : PT. BEJ

Harnanto. 1991. Analisis Laporan Keuangan. Yogyakarta : Unit Penerbit Dan Percetakan AMP YKPN

Kasmir .2009. Bank Dan Lembaga Keuangan Lainnya. Jakarta : PT. Raja Grafindo Persada

Kasmir. 2012. Analisis Laporan Keuangan. Jakarta : Raja Grafindo

Kasmir. 2014. Manajemen Sumber Daya Manusia (Teori Dan Praktik). Depok: PT. Rajagrafindo Persada

Lesmana. 2003. Analisis Laporan Keuangan. Jakarta: PT. Bumi Aksara. Mamduh, Hanafi. 2003. Manajemen Keuangan. Yogyakarta: BPFE Munawir .2007. Analisis Laporan Keuangan. Yogyakarta : Liberty

Rudianto. 2013. Pengantar Akuntansi Konsep Dan Teknik Penyusunan Laporan Keuangan. Jakarta : Erlangga

Sugiyono. 2009. Metode Penelitian Bisnis. Bandung: Alfabeta

Sugiyono. 2013. Metode Penelitian Kualitatif , Kuantitatif Dan Kombinasi.

Bandung : Alfabet


Article Metrics

Abstract view : 29 times | PDF view : 1 times

Refbacks

  • There are currently no refbacks.


Article copyright © to the Authors

Pinisi Journal of Art, Humanity, and Social Studies has been Indexed and Abstracted by:

Pinisi Journal of Art, Humanity, and Social Studies articles published by the Universitas Negeri Makassar, and have been peer-reviewed before publication. Read our Plagiarism Policy and the use of this site signifies your agreement to the Terms of Use.

This is a website that publishes an open-access article distributed under Licensed Creative Commons License Creative Commons License the terms of the Creative Commons Attribution 4.0 International License.
 

Website layout and design copyright © by  Universitas Negeri Makassar