Studi Prediktif Financial Distress Perusahaan Ritel (Subsektor Ritel dan Distributor Obat) di BEI Tahun 2016-2024

Predictive Study of Financial Distress of Retail Companies (Retail and Drug Distributor Subsectors) on the IDX 2016-2024

Authors

  • Dila Nova Fauliah Politeknik Negeri Sriwijaya
  • Hendra Sastrawinata Politeknik Negeri Sriwijaya
  • Dwi Riana Politeknik Negeri Sriwijaya

DOI:

https://doi.org/10.5281/zenodo.17103407

Abstract

Fluktuasi kinerja keuangan perusahaan ritel (subsektor ritel dan distributor obat) di Bursa Efek Kondisi perusahaan yang berfluktuaktif terlebih adanya penurunan kinerja keuangan perlu menjadikan peringatan terhadap kondisi financial distress. Penelitian ini menganalisis tiga emiten dengan menerapkan tiga metode, yaitu Grover, Fulmer dan Zmijewski. Data yang digunakan bersifat kuantitatif dan bersumber dari data sekunder, yaitu laporan keuangan serta laporan tahunan perusahaan yang dipublikasikan secara berkala di BEI. Teknik pengambilan sampel dilakukan dengan purposive sampling, yang mana sampel penelitian mencakup laporan keuangan perusahaan ritel (subsektor ritel dan distributor obat) yang telah diunggah di situs resmi BEI selama periode 2016-2024. Hasilnya menunjukkan kondisi yang beragam dari ketiga perusahaan sepanjang 2016- 2024. PT Duta Intidaya, Tbk (DAYA) konsisten distress (G-Score: -0,12; H-Score: -0,87; X-Score: 0,28), sementara PT Enseval Putera Megatrading, Tbk (EPMT) stabil non-distress (G-Score: 1,25; H-Score: 9,79; X-Score: -2,85). Sedangkan pada PT Millennium Pharmacon International, Tbk (SDPC) menunjukkan kondisi non-distress menurut Grover (0,44) dan Fulmer (3,39), tetapi distressberdasarkan Zmijewski (0,25).

Kata Kunci: Financial Distress, Grover, Fulmer, Zmijewski, Ritel, Distributor Obat

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Published

2025-10-01

How to Cite

Fauliah, D. N., Sastrawinata, H., & Riana, D. (2025). Studi Prediktif Financial Distress Perusahaan Ritel (Subsektor Ritel dan Distributor Obat) di BEI Tahun 2016-2024: Predictive Study of Financial Distress of Retail Companies (Retail and Drug Distributor Subsectors) on the IDX 2016-2024. Jurnal Aplikasi Manajemen Dan Bisnis, 6(1), 25–38. https://doi.org/10.5281/zenodo.17103407

Issue

Vol. 6 No. 1 (2025): Jurnal Aplikasi Manajemen dan Bisnis Oktober 2025

Section

Articles

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