JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Vol 3, No 2 (2020): VOL 3 No 2 November 2020

ANALISIS PERBANDINGAN MODEL ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS

Norma Gupita (Unknown)
Sri Widiyati Soemoedipiro (Unknown)
Nina Woelan Soebroto (Unknown)



Article Info

Publish Date
08 Dec 2020

Abstract

This study aims to determine whether there are differences in the Altman Z-Score, Springate, Zmijewski and Grover models in predicting financial distress in infrastructure sector companies listed on the IDX in 2015-2019. By using a purposive sampling technique. The data analysis technique used non-parametric statistics, the Wilcoxon signed ranks test and the prediction model accuracy test without the condition that the data had to be normally distributed. This study compares four financial distress prediction models using descriptive statistical analysis, classical assumption test, and Wilcoxon signed ranks test through the SPSS program. The results showed that there was a difference between the Altman Z-Score, Springate and Grover. The model that has the highest level of accuracy is Springate with an accuracy rate of 83.33%.

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Journal Info

Abbrev

akunbisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aktual Keuangan Bisnis Terapan atau disingkat AKUNBISNIS adalah Jurnal akuntansi, keuangan, dan bisnis terapan yang merangkum artikel-artikel ilmiah aktual di Jurusan Akuntansi Politeknik Negeri Semarang. AKUNBISNIS merupakan jurnal ilmiah yang mengkaji dan mempublikasikan bidang ilmu yang ...