ANALISIS Z-SCORE DALAM MENILAI KINERJA KEUANGAN PADA PT. SEMEN INDONESIA (PERSERO), TBK PERIODE 2008-2012
| Main Author: | RENWI , NOVIANTINI |
|---|---|
| Format: | Thesis NonPeerReviewed application/pdf |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.upnjatim.ac.id/6546/1/file1.pdf http://eprints.upnjatim.ac.id/6546/2/file2.pdf http://eprints.upnjatim.ac.id/6546/ |
Daftar Isi:
- The financial report is one of information indicating a company's financial position and performance of the company. Financial statement analysis which frequently used is financial ratio analysis. If the financial statement analysis focuses on just one aspect of finance caused weakness of the analysis of financial statements, it would require an analysis tool to combine various financial aspects. The tools called the bankruptcy analysis. Bankruptcy analysis which often used is the analysis of the ZScore. PT. Semen Indonesia (Persero), Tbk is one of the oldest and leading cement industry in Indonesia. PT. Semen Indonesia (Persero) Tbk is one of the company that can survive amid fierce competition to managing thecompany’s financial. This study aims to identify and analyze the financial performance of PT. Semen Indonesia (Persero), Tbk in 2008-2012 by using the Z-Score analysis. The method is applied in the form of a quantitative approach with the aim to describe the condition of PT. Semen Indonesia (Persero), Tbk by applying the formula of the existing theories, the theory of Altman called Z-Score Analysis. Analysis of the Z-Score is measured using five variables. The results based on the analysis of data obtained from secondary data in the form documents, it is the financial statements of PT. Semen Indonesia (Persero), Tbk 2008-2012 periods. Based on the results obtained and a discussion of the research, it could be seen that the financial performance of PT. Semen Indonesia (Persero), Tbk is in the performance of the company declined from 2009-2012 and the company is healthy or didn’t bankrupt. Keyword : Total Assets, Working Capital, Retained Earnings, EBIT, Value Capital Markets, Total Debt, Sales.