ANALISIS KEBANGKRUTAN DENGAN  METODE SPRINGATE  (STUDI KASUS PADA PT. PP PROPERTI TBK TAHUN 2020-2022)

Gilang Kharisma Putra; Abdul Khafid; Erma Sri Hastuti

doi:10.26623/slsi.v21i3.7132

ANALISIS KEBANGKRUTAN DENGAN METODE SPRINGATE (STUDI KASUS PADA PT. PP PROPERTI TBK TAHUN 2020-2022)

Gilang Kharisma Putra, Abdul Khafid, Erma Sri Hastuti

Abstract

Penelitian ini bertujuan mengukur potensi kebangkrutan perusahaan PT.PP Properti tbk ditengah kondisi pandemi yang memukul industri sektor properti, korupsi yang menyeret pimpinan perusahaan serta mendekati tahun politik di indonesia. Menggunakan data sekunder berupa laporan keuangan perusahaan tahun 2020,2021 dan 2022 yang diperoleh dari website PT.PP Properti tbk, www.IDX.com dan Investing.com. Menggunakan pendekatan metode penelitian kualitatif desktiptif untuk memberikan gambaran kondisi keuangan perusahaan ditengah badai yang menerpa. Untuk mengukur tingkat potensi kebangkrutan, atau mencari nilai S-Score digunakan metode springate. Hasil penelitian mengungkap, perusahaan PT.PP Properti berpotensi mengalami kebangkrutan dengan nilai S-Score sebesar -0,1057 pada tahun 2020, sebesar 0,3032 pada tahun 2021 dan sebesar 0,3232 pada tahun 2022. Ini mengindikasikan bahwa total aset lancar milik perusahaan properti plat merah tersebut tidak cukup kuat menopang hutang perusahaan.

Keywords

Pandemic; Property; Bankrupt; Springate Model.

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DOI: http://dx.doi.org/10.26623/slsi.v21i3.7132