ANALISIS IMPLEMENTASI ALTMAN Z-SCORE PADA SEKTOR TRANSPORTASI DAN LOGISTIK SELAMA MASA PANDEMI COVID-19 TAHUN 2018-2019

Abstrak

The transportation and logistics sector in Indonesia during the pandemic was a sector that was negatively affected. Therefore, this study aimed to analyze the implementation of the Altman Z-Score method during the Covid-19 pandemic in the transportation and logistics sector. The sample in this study was taken by purposive sampling method, where the selected sample was 18 companies. The data were analyzed by quantitative descriptive analysis with the data sources in the research in the form of literature studies and documentation. The results of this study can be seen that as many as 9 companies in 2018 were in a state of bankruptcy, in 2019 as many as 8 companies were in a state of bankruptcy and in 2020 as many as 10 companies were in a state of bankruptcy based on the criteria of the Altman Z-Score. However, companies that are in a bankrupt position can survive because of the strategy the company does every year.