Laporan Keuangan Merupakan Alat Dalam Memprediksi Kecendrungan Terjadinya Kebangkrutan Perusahaan Dengan Menggunakan Model Altman (Study Analisis)

The purpose of this research is to predict kecendrungan the occurrence of bankrupty company with use the model altman. In this study a descriptive analytical method using IE to know and explain the characteristics of the variables examined in a situation with the aim of providing an overview of those aspects that are relevant to the phenomenon of attention from the perspective of a person, organization, orientation, or any other industry. The descriptive method was done by collecting, compiling, analyzing, and menginterprestasikan the data so that it can give a picture of the real state of the company to the conclusions drawn then relied upon to ask advice on improvements for the company. The object in this research is the Liquidity Ratio, Age of Firm, and Cumulative Profitability Ratio, Financial Structure and Profitability Ratio, Ratio of Capital Turnover Ratio by using the data in the form of the financial statements the company manufactures listed in Indonesia stock exchange (idx), namely PT Roda Vivatex Tbk. The results from this research that the model can be used as a tool of Altman in predicting corporate bankruptcy trend