Altman Z-Score Sebagai Pengukur Potensi Kebangkrutan PT. MNC Land Sebelum Dan Selama Pandemi Covid-19

  • I Gusti Dwiyanti Universitas Pendidikan Nasional
  • A.A. Maheswari Universitas Pendidikan Nasional
Keywords: COVID-19, Altman Z-Score, Financial Distress, Bankruptcy Potential

Abstract

MNC Land, as one of the companies engaged in the hotel accommodation sector, has also experienced a negative impact due to the pandemic. The income statement shows a decrease in the revenue account of PT. MNC Land. If the COVID-19 pandemic lasts for a long time, it will have the potential to cause bankruptcy.  Assessment of the potential bankruptcy prediction of the company can be measured through the Altman Z-Score analysis model. This study aims to assess the potential for bankruptcy of PT. MNC Land before and during the COVID-19 pandemic when measured by the Altman Z-Score model. The calculation results show that before COVID-19 spread to Indonesia (2017 – 2019) and during the pandemic (2020), PT. MNC Land Tbk is in a safe discriminant zone. The company is still in a healthy state and does not have financial problems or has no potential for bankruptcy.

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https://www.mncland.com

https://www.mncgroup.com

Published
2021-12-20
How to Cite
Dwiyanti, I. G., & Maheswari, A. (2021). Altman Z-Score Sebagai Pengukur Potensi Kebangkrutan PT. MNC Land Sebelum Dan Selama Pandemi Covid-19. Jurnal Akuntansi Dan Ekonomika, 11(2), 177-184. https://doi.org/10.37859/jae.v11i2.2731
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