Financial Report Analysis in Predicting Bankruptcy Using the Springate Method (S-Score) in Mining Companies Listed on the IDX
DOI:
https://doi.org/10.61730/gmqkhr77Keywords:
Bankruptcy, The Springate Method, S-ScoreAbstract
The research analysis aims to determine how financial report analysis predicts bankruptcy using the Springate (S-Score) method in Mining companies listed on the IDX. The research method is quantitative descriptive research. The sample in this study was 11 Mining companies listed on the IDX in 2019-2023. Primary data collection using a questionnaire. The results of the study show that in 2019 Mining companies listed on the IDX did not experience bankruptcy. In 2020 the ANTM company went bankrupt by -191,027. In 2021 the PKPK company went bankrupt by -121,165, the ANTM company by -11,771, the CITA company by -53,287, the CKRA company by -254,414 and the MITI company by 0.547. In 2022, the PKPK company went bankrupt by -171,674, the SMMT company by -69,469, the ANTM company by 0.160, the CITA company by -254,414, the CKRA company by -96,895 and the MITI company by -301,884. In 2023, the PKPK company went bankrupt by -36,371, the SMMT company by -29,491 and the CKRA company by -182,653.
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