Analisis Risiko Keuangan Berdasarkan Metode Altman Z-Score pada PT. Bank Negara Indonesia (Persero) Tbk.

Berlian, Mega Seri (2024) Analisis Risiko Keuangan Berdasarkan Metode Altman Z-Score pada PT. Bank Negara Indonesia (Persero) Tbk. S1 thesis, Universitas Kristen Indonesia.

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Abstract

PT. Bank Negara Indonesia (Persero) Tbk atau BNI yaitu bank besar yang memiliki tugas utama untuk mempromosikan ekspansi ekonomi negara melalui operasi perbankan. Selama periode 2014-2023, BNI telah mengalami berbagai dinamika ekonomi yang berpengaruh terhadap keadaan keugannya. Penelitian ini bertujuan untuk menganalisis risiko keuangan pada PT. Bank Negara Indonesia (Persero) Tbk. selama periode 2014-2024 menggunakan metode Altman Z-Score modifikasi. Altman Z-Score merupakan model prediksi kebangkrutan yang mengombinasikan beberapa rasio keuangan untuk mengukur kesehatan finansial perusahaan. Data yang digunakan adalah laporan keuangan tahunan konsolidasian PT. Bank Negara Indonesia (Persero) Tbk. yang diperoleh dari situs resmi bank. Metode analisis data melibatkan perhitungan Altman Z-Score modifikasi dengan rumus: Z=6.56X1+3.26X2+6.72X3+1.05X4, di mana X1 adalah rasio modal kerja terhadap total aset, X2 adalah rasio laba ditahan terhadap total aset, X3 adalah rasio laba sebelum bunga dan pajak terhadap total aset, dan X4 adalah rasio nilai buku ekuitas terhadap total liabilitas. Hasil penelitian menunjukkan bahwa nilai Altman Z-Score PT. Bank Negara Indonesia (Persero) Tbk. secara konsisten berada dalam "Zona Abu-abu (Rawan)" (1.1<Z<2.6) sepanjang periode 2014-2024, yang mengindikasikan adanya potensi kerentanan finansial yang memerlukan perhatian serius dari manajemen. Fluktuasi nilai Z-Score sangat dipengaruhi oleh dinamika rasio efisiensi (X1 dan X3) dan tekanan dari leverage (X4), meskipun rasio profitabilitas (X2) menunjukkan stabilitas dan tren peningkatan yang positif. Kesimpulan ini menggarisbawahi pentingnya manajemen risiko yang proaktif dan disiplin finansial berkelanjutan untuk menjaga stabilitas perusahaan di tengah berbagai tantangan ekonomi. Kata Kunci: altman z-score, risiko keuangan, kebangkrutan, finansial, rasio keuangan, zona abu-abu. / PT. Bank Negara Indonesia (Persero) Tbk, or BNI, is a large bank with a primary role to promote the country's economic expansion through banking operations. During the period 2014-2023, BNI has experienced various economic dynamics that have affected its financial condition. This study aims to analyze the financial risk of PT. Bank Negara Indonesia (Persero) Tbk. during the 2014-2024 period using the modified Altman Z-Score method. The Altman Z-Score is a bankruptcy prediction model that combines several financial ratios to assess the financial health of a company. The data used are the consolidated annual financial statements of PT. Bank Negara Indonesia (Persero) Tbk. obtained from the official bank website. The data analysis method involves calculating the modified Altman Z-Score with the formula: Z=6.56X1+3.26X2+6.72X3+1.05X4, where X1 is the working capital to total assets ratio, X2 is the retained earnings to total assets ratio, X3 is the earnings before interest and taxes to total assets ratio, and X4 is the book value of equity to total liabilities ratio. The results show that the Altman Z-Score of PT. Bank Negara Indonesia (Persero) Tbk. consistently falls within the "Grey Zone (Vulnerable)" (1.1<Z<2.6) throughout the 2014-2024 period, indicating a potential for financial vulnerability that requires serious attention from management. Fluctuations in the Z-Score are significantly influenced by the dynamics of efficiency ratios (X1 and X3) and pressure from leverage (X4), although the profitability ratio (X2) shows stability and a positive increasing trend. This conclusion highlights the importance of proactive risk management and continuous financial discipline to maintain the company's stability amidst various economic challenges. Keywords: altman z-score, financial risk, bankruptcy, financial, financial ratios, grey zone.

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