Analisis Financial Distress pada PT Surya Semesta Internusa Tbk Periode 2011-2020
DOI:
https://doi.org/10.5281/zenodo.7894741Abstract
Penelitian ini dilakukan bertujuan untuk memprediksi potensi terjadinya kebangkrutan dengan menggunakan metode Springate (S-Score) pada PT Surya Semesta Internusa Tbk periode 2011-2020 dalam. Jenis penelitian adalah desktiptif kuantitatif. Data yang digunakan adalah data kuantitatif karena menggunakan perhitungan dalam beberapa rasio sebagai alat ukur perusahaan berpotensi bangkrut atau tidak. Teknik analisis yang dipakai adalah model Springate (S-Score) yang berisi empat rasio keuangan yaitu rasio Working Capital to Total Asset (X1), rasio Net Profit Before Interest and Taxes to Total Asset (X2), rasio Net Profit Before Taxes to Current liabilities (X3), dan rasio Sales to Total Asset (X4). Terdapat dua pengategorian hasil yaitu financial distress jika nilai yang didapat S < 0,862 dan non distress jika S > 0,862. Hasil penelitian yang dilakukan penulis adalah diperoleh bahwa PT Surya Semesta Internusa Tbk dikategorikan dalam kondisi financial distress pada tahun 2016, 2018, 2019 dan 2020 karena manajemen perusahaan tidak mampu menghasilkan laba yang optimal.
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