ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUHSAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

Abstract

In 2016 – 2018 the food and beverage industry
experianced a slowdown in growth due to the law growth
performance of the food and baverage industry. This
research was carried out on companies wanting food and
baverage sub sector listed on the Stock Exchange for the
periode 2016 – 2018. The samples used were five
companies. The research method used is quantitative
descriptive analysis. The sampling technique use purpose
sampling. The ratio used from this study is the ratio of
working capital to fixed assets, ratio of retained earnings
to assets, ratio income before tax and interest to total
assets, ratio of capital to debt, ratio sales to total assets.
The result showed that the Altman Z-Score analysis with a
ratio of X1 Working capital to Total assets, ratio X2
retained earnings to total assets, ratio X3 Income before
tax and interest to total assets, Ratio X4 capital to debt,
ratio X5 Sales to total assets used in predict potential
bangkruptcy, because the ratio X1 Is the ratio working
capital to total assets having little value