使用 Zmijewski 方法进行金融困境预测分析

Wahyuni Umar, Muchriana Muchran, Mukminati Ridwan
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摘要

目的--本研究旨在使用 Zmijewski 方法预测 2019-2922 年期间在印度尼西亚证券交易所(IDX)上市的制药公司的破产情况。设计/方法/途径 - 本研究采用描述性分析的定量研究方法。研究对象为在印尼研究交易所上市的 11 家制药公司,样本为 10 家公司。本研究采用的抽样技术是目的性抽样 研究结果 - 本研究的结果是,2019-2020 年,所有公司都处于安全状态或未陷入财务困境。2021 年,8 家制药公司处于安全状态,2 家制药公司陷入财务困境。2022 年,有 9 家公司处于安全状态,1 家公司处于财务困境。独创性--本研究使用的数据来源是二手数据,采用文献技术,数据由前人从现有来源获得或收集。关键词财务困境、Zmijewski X-Score、制药公司 论文类型 研究成果
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Financial Distress Prediction Analysis Using the Zmijewski Method
Purpose – The study aims to predict bankruptcy in pharmaceutical companes listed on the Indonesian Stock Exchange (IDX) for the 2019-2922 period using the Zmijewski method. Design/methodology/approach – The research method used in this study is quantitative research with descriptive analysis. The population in this is study were 11 pharmaceutical companes listed on the Indonesia Study Exchange with a sample 10 companes. The sampling technique used this study was purposive sampling Findings – The result of this study is that in 2019-2020, all companes are in safe state or not in a state of financial distress. In 2021, there 8 pharmaceutical companes in a safe state and there 2 pharmaceutical companes in a state of financial distress. In 2022, there are 9 companes in a safe state and there is 1 company in a state of financial distress. Originality – Sources of data used in this study were secondary data with documentation techniques where data is obtained or collected by previous researchers from existing sources. Keywords: Financial Distress, Zmijewski X-Score, Pharmaceutical Companes Paper Type Research Result
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