PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI LAUT YANG GO PUBLIC DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.33556/jstm.v22i1.286Abstract
Tujuan dari penelitian ini adalah untuk mengetahui gejala masalah keuangan dan untuk melihat kemungkinan terjadinya financial distress pada perusahaan jasa transportasi laut yang terdaftar di Bursa Efek Indonesia. Terdapat enam perusahaan jasa transportasi laut yang dijadikan sampel dalam penelitian ini yang diantaranya telah diprediksi mengalami financial distress. Mereka adalah PT. Humpuss Intermoda Transportasi, PT. Indo Straits, PT. Rukun Raharja, PT. Samudera Indonesia, PT. ICTSI Jasa Prima, dan PT. Pelayaran Tempura Emas, pada periode 2018 - 2019. Penelitian ini menggunakan model analisis Altman Z” Emerging Market Score sebagai alat analisisnya dimana terbagi dalam tiga kondisi yaitu kondisi sehat, rawan, dan financial distress. Dari hasil penelitian telah membuktikan bahwa dari keenam perusahaan yang berada pada kondisi financial distress dinyatakan lebih dominan, dan lainnya juga berpotensi mengalami financial distress. Hanya satu perusahaan yang berada pada kondisi keuangan yang sehat yaitu PT. Rukun Raharja, Tbk. Sehingga, perusahaan perlu meningkatkan dan memperbaiki kinerja keuangan mereka untuk mencegah resiko kebangkrutan.
Kata kunci: Financial Distress, Perusahaan Jasa Transportasi Laut, Z” Emerging Market ScoreReferences
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