Open AccessAltman Z-Score Sebagai Pengukur Potensi Kebangkrutan PT. MNC Land Sebelum Dan Selama Pandemi Covid-19
Author(s) -
I Gusti Kadek Anggiriska Dwiyanti,
A.A. Istri Agung Maheswari
Publication year - 2021
Publication title -
jurnal akuntansi dan ekonomika
Language(s) - English
Resource type - Journals
eISSN - 2613-9901
pISSN - 2089-1768
DOI - 10.37859/jae.v11i2.2731
Subject(s) - bankruptcy , covid-19 , revenue , financial crisis , business , pandemic , accounting , economics , finance , medicine , disease , infectious disease (medical specialty) , macroeconomics
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.