Analisis Resiko Kebangkrutan Pada Perusahaan Dengan Laporan Ekuitas Negatif

Abstract

The prediction of bankruptcy or bankruptcy is an important signal that the management of a decision-making company must watch out for. Bankruptcy occurs if the company is not successful in carrying out its obligations to the debtor because there are not sufficient funds to continue its activities. The type of research used in this research is quantitative. The population used in this study were all companies listed on the Indonesia Stock Exchange totaling 810 companies. Then, the research sample was selected using a purposive sampling technique by applying several criteria. It can be seen that companies with negative equity have a positive and significant influence on bankruptcy risk as measured by the Altman and Springate methods. However, companies with negative equity do not have a positive and significant effect on bankruptcy risk as measured by the Zmijewski method. different for the companies tested.