Date: 01-10-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS RASIO DAN METODE Z-SCORE UNTUK MENILAI KINERJA KEUANGAN DAN KESEHATAN KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2014-2016

Detail
Author Nurika Suryaningtias
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to assess the performance and health of the company, the assessment of the health of the company by using the z-score method carried out on telecommunications companies listed in the 2014-2016 period, the company is PT. Telekomunikasi Indonesia, PT. XL Axiata, PT. Indosat and PT. Smartfren. This study uses secondary data derived from the financial statements of telecommunications companies listed on the Stock Exchange in 2014-2016, the results of the study show that the Indonesian Telecommunications company obtained results in 2014 was 2.1679, in 2015 was 2.1151, in 2016 was 2,2263 with prone status for 3 years. Meanwhile in XL companies in 2014 was 0.6566, in 2015 was 0.7937 and in 2016 was 12.2445, in 2014-2015 was a condition of distress and in 2016 was the status of a safe condition. In the Indosat company in 2014 was 0.9833 which was a condition of distress, in 2015 was 0.9255 whose predicate was distress and 2016 was 1.3346 with a distress predicate. At PT. Smartfren in 2014 was 0.5753 whose predicate was distress, in 2015 was -1.0325 with a distress predicate and in 2016 was 0.6174 which was still in a distress condition. With the results of this study it is expected that the telecommunication company that has been researched can improve the level of health and performance of the company so that potential investors are interested in making investments, it is highly expected that companies can use fixed assets or smooth assets in order to gain profits and increase sales.