Analysis of Financial Health Level Using the Z-Score (Altman) Method in Transportation Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period
نویسندگان
چکیده
This study aims to determine the company's financial condition based on Altman (Z-Score) method and effect of ratio Working Capital Total Assets, Retained Earning Before interest tax Assets Market Value Equity Book Debt soundness (Altman Z-score). The population in this is transportation sector listed Indonesia Stock Exchange for period 2019-2021. Sampling was use purposive sampling so as obtain a sample 36 from 12 companies. data used annual statements obtained Exchange. then grouped entered into Z-score formula analyzed using multiple linear regression SPSS version 23 program. results show that 2019 there were 5 companies good health, 4 an emergency (grey area) 3 potentially bankrupt condition. In 2020 are 6 2 2021 Meanwhile, analysis test variables Interest Tax Of Debt, individually jointly significant level health company
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ژورنال
عنوان ژورنال: Ilomata International Journal of Tax and Accounting
سال: 2022
ISSN: ['2714-9838', '2714-9846']
DOI: https://doi.org/10.52728/ijtc.v3i4.605