ABSTRAK Elika Juniyanti Sofariyah, Analisis Perbandingan Metode Kebangkrutan Altman Z-Score, Springate, Zmijewski, dan Penilaian Kinerja Keuangan Economic Value Added (EVA) Pada Perusahaan Manufaktur Subsektor Kosmetik dan Keperluan Rumah Tangga Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015 – 2018. Dibawah Bimbingan Drs. Ec. H. Makhmud Zulkifli, Msi. Tujuan penelitian ini adalah untuk mengetahui tingkat kebangkrutan pada perusahaan manufaktur subsektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2018 dengan menggunakan metode Altman Z-Score, Springate, Zmijewski, dan Economic Value Added (EVA). Penelitian ini menggunakan data sekunder. Sampel dalam penelitian ini adalah 6 perusahaan manufaktur subsektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2018. Hasil dari penelitian menunjukkan bahwa perhitungan analisis metode Altman Z-Score kondisi keuangan Akasha Wira Internasional Tbk, Kino Indonesia Tbk, Martina Berto Tbk, Mustika Ratu Tbk, Mandom Indonesia Tbk, dan Unilever Indonesia Tbk dikategorikan sehat. Perhitungan analisis metode Springate menunjukkan kondisi keuangan Akasha Wira Internasional Tbk, Kino Indonesia Tbk, Martina Berto Tbk, Mustika Ratu Tbk, Mandom Indonesia Tbk, dan Unilever Indonesia Tbk dikategorikan sehat. Perhitungan analisis metode Zmijewski menunjukkan kondisi keuangan Akasha Wira Internasional Tbk, Kino Indonesia Tbk, Martina Berto Tbk, Mustika Ratu Tbk, Mandom Indonesia Tbk, dan Unilever Indonesia Tbk dikategorikan sehat. Perhitungan analisis Economic Value Added (EVA) menunjukkan kondisi keuangan Akasha Wira Internasional Tbk, Kino Indonesia Tbk, Martina Berto Tbk, Mustika Ratu Tbk, Mandom Indonesia Tbk, dan Unilever Indonesia Tbk dikategorikan sehat. Kata Kunci: Altman Z-Score, Springate, Zmijewski, dan Economic Value Added (EVA)

ABSTRACT Elika Juniyanti Sofariyah, Comparative Analysis Methods Bankruptcy Altman Z-Score, Springate, Zmijewski, and Financial Performance Assessment Economic Value Added ( EVA) On Cosmetics Subsector Manufacturing Company and Customers Listed in Indonesia Stock Exchange (BEI) Period 2015 - 2018. Under the guidance of Drs. Ec. Makhmud H. Zulkifli, MSi. The purpose of this study was to determine the level of bankruptcies in the manufacturing sub-sectors of cosmetics and household listed on the Indonesia Stock Exchange (BEI) in the period 2015-2018 using the Altman Z-Score, Springate, Zmijewski, and Economic Value Added ( EVA). This study uses secondary data. The sample in this study are 6 subsector manufacturing company of cosmetics and household listed on the Indonesia Stock Exchange (BEI) in the period 2015-2018. Results from the study showed that the calculation analysis of Altman Z-Score financial condition Akasha Wira International Tbk, Kino Indonesia Tbk, Martina Berto, Mustika Ratu Tbk, Mandom Indonesia Tbk, and Unilever Indonesia Tbk considered healthy. Springate method analysis calculations show the financial condition of Akasha Wira International Tbk, Kino Indonesia Tbk, Martina Berto, Mustika Ratu Tbk, Mandom Indonesia Tbk, and Unilever Indonesia Tbk considered healthy. Zmijewski method analysis calculations show the financial condition of Akasha Wira International Tbk, Kino Indonesia Tbk, Martina Berto, Mustika Ratu Tbk, Mandom Indonesia Tbk, and Unilever Indonesia Tbk considered healthy. calculation analysis Economic Value Added (EVA) shows the financial condition of Akasha Wira International Tbk, Kino Indonesia Tbk, Martina Berto, Mustika Ratu Tbk, Mandom Indonesia Tbk, and Unilever Indonesia Tbk considered healthy. Keywords: Altman Z-Score, Springate, Zmijewski, and Economic Value Added (EVA)

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