Analisis Financial Distress pada PT Global Digital Niaga Tbk Tahun 2021 – 2025

Authors

  • Natasya Juliana Rambe Politeknik Negeri Medan, Indonesia
  • Winda Br Manik Politeknik Negeri Medan, Indonesia
  • Arlina Pratiwi Purba Politeknik Negeri Medan, Indonesia

DOI:

https://doi.org/10.57235/jalakotek.v4i1.9312

Keywords:

Financial Distress, Springate, Zmijewski, dan Altman Z-Score

Abstract

Penelitian ini dilakukan untuk menilai kondisi financial distress pada PT Global Digital Niaga Tbk selama periode 2021-2025 dan memperkirakan kemungkinan perusahaan mengalami kebangkrutan, dengan memanfaatkan tiga metode prediksi kebangkrutan, yaitu Springate, Zmijewski, dan Altman Z-Score. Pendekatan yang dipakai adalah kuantitatif, dengan data sekunder yang diperoleh dari laman resmi perusahaan. Berdasarkan metode Springate, nilai rata-rata yang diperoleh adalah (-0,6666). Angka ini berada di bawah batas 0,862, sehingga perusahaan dikategorikan berisiko bangkrut. Sebaliknya, metode Zmijewski menghasilkan nilai rata-rata (-1,1239). Karena nilai tersebut lebih rendah dari 0, perusahaan dinilai tidak berisiko bangkrut menurut metode ini. Metode Altman Z-Score memberikan rata-rata (-3,3498), yang jauh di bawah ambang 1,10, sehingga perusahaan kembali diklasifikasikan berpotensi bangkrut.

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Published

2026-10-31

How to Cite

Natasya Juliana Rambe, Winda Br Manik, & Arlina Pratiwi Purba. (2026). Analisis Financial Distress pada PT Global Digital Niaga Tbk Tahun 2021 – 2025. Journal of Accounting Law Communication and Technology, 4(1), 10–21. https://doi.org/10.57235/jalakotek.v4i1.9312

Issue

Vol. 4 No. 1 (2027): Januari 2027

Section

Articles

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Copyright (c) 2026 Natasya Juliana Rambe, Winda Br Manik, Arlina Pratiwi Purba

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