Analisis Prediksi Financial Distress Dengan Metode Altman Z-Score, Springate Dan Zmijewski Pada PT Sri Rejeki Isman Tbk Tahun 2019-2023

Yolanda Dhea Agustin; Trisnia Widuri; Umi Nadhiroh

doi:10.58192/ebismen.v4i3.3711

Analisis Prediksi Financial Distress Dengan Metode Altman Z-Score, Springate Dan Zmijewski Pada PT Sri Rejeki Isman Tbk Tahun 2019-2023

Authors

Yolanda Dhea Agustin Universitas Islam Kadiri
Trisnia Widuri Universitas Islam Kadiri
Umi Nadhiroh Universitas Islam Kadiri

DOI:

https://doi.org/10.58192/ebismen.v4i3.3711

Keywords:

Financial Distress, Altman Z-Score, Springate, Zmijewski

Abstract

This study aims to analyze the prediction of financial distress using the Altman Z-Score, Springate, and Zmijewski methods at PT Sri Rejeki Isman Tbk in 2019-2023. This type of research is descriptive research with a quantitative approach. Using secondary data with documentation techniques and literature studies in the form of related company financial reports, books, articles, journals and other publications related to the research topic. The sampling technique was carried out using a purposive sampling method. The sample in this study was obtained using a purposive sampling technique and obtained as many as 5 financial reports from the company PT Sri Rejeki Isman Tbk for the period 2019-2023. The results of the study show that the results of calculations using the Altman Z-Score method indicate that in 2019-2023 PT Sri Rejeki Isman Tbk experienced fluctuations in the company consistently still in the category of bankruptcy, the Springate method shows that the company experienced a decline in its financial performance, and the Zmijewski method shows that companies that experience fluctuations in financial performance conditions, Although there are fluctuations in the X-Score value and improvements in certain years.

References

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Published

2025-09-08

How to Cite

Agustin, Y. D., Widuri, T., & Nadhiroh, U. (2025). Analisis Prediksi Financial Distress Dengan Metode Altman Z-Score, Springate Dan Zmijewski Pada PT Sri Rejeki Isman Tbk Tahun 2019-2023. Jurnal Ekonomi, Bisnis Dan Manajemen, 4(3), 269–284. https://doi.org/10.58192/ebismen.v4i3.3711