| dc.contributor.advisor | Effendi, Jaenal | |
| dc.contributor.author | Ashari, Zahra Rumi | |
| dc.date.accessioned | 2025-08-13T14:58:14Z | |
| dc.date.available | 2025-08-13T14:58:14Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/169064 | |
| dc.description.abstract | Manusia memiliki ketidakmampuan dalam memprediksi masa depan, maka asuransi hadir untuk menanggulangi masalah risiko tersebut. Perusahaan asuransi banyak menghadapi permasalahan keuangan, salah satunya financial distress. Financial distress merupakan kondisi ketidakmampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Penelitian ini menganalisis kondisi financial distress PT Prudential Sharia Life Assurance periode 2020-2024 menggunakan model Altman Z-Score dan Grover dengan data sekunder laporan keuangan triwulanan. Hasil perhitungan model Altman dan Grover menunjukkan bahwa perusahaan berada di zona aman, namun secara bertahap semakin menurun hingga 2024. Uji lanjutan menunjukkan bahwa variabel profitabilitas (ROA), likuiditas (CR), dan leverage (DAR) memiliki pengaruh terhadap financial distress, sedangkan aktivitas perusahaan (TATO) dan ukuran perusahaan (Firm Size) tidak berpengaruh. Temuan ini menekankan perlunya peningkatan efektivitas pengelolaan profitabilitas, likuiditas, dan leverage untuk menjaga kesehatan keuangan PT Prudential Sharia Life Assurance dalam menghadapi dinamika pasar asuransi syariah.
Kata kunci: Altman Z-Score, asuransi syariah, financial distress, Grover, rasio keuangan. | |
| dc.description.abstract | Humans are incapable of predicting the future, so insurance exists to mitigate such risks. Insurance companies face many financial problems, one of which is financial distress. Financial distress is a condition in which a company is unable to meet its short-term obligations. This study analyzes the financial distress of PT Prudential Sharia Life Assurance for the period 2020-2024 using the Altman Z- Score and Grover models with secondary data from quarterly financial reports. The results of the Altman and Grover models indicate that the company is in the safe zone, but it is gradually declining until 2024. Further tests indicate that the variables of profitability (ROA), liquidity (CR), and leverage (DAR) have an impact on financial distress, while company activity (TATO) and company size (Firm Size) do not. These findings emphasize the need to improve the effectiveness of managing profitability, liquidity, and leverage to maintain the financial health of PT Prudential Sharia Life Assurance in facing the dynamics of the sharia insurance market.
Keywords: Altman Z-Score, financial distress, financial ratios, Grover, sharia insurance. | |
| dc.description.sponsorship | | |
| dc.language.iso | id | |
| dc.publisher | IPB University | id |
| dc.title | Analisis Financial Distress Model Altman Z-Score dan Grover pada PT Prudential Sharia Life Assurance (2020-2024) | id |
| dc.title.alternative | | |
| dc.type | Skripsi | |
| dc.subject.keyword | Altman Z-Score | id |
| dc.subject.keyword | asuransi syariah | id |
| dc.subject.keyword | Financial Distress | id |
| dc.subject.keyword | grover | id |
| dc.subject.keyword | Rasio Keuangan | id |
