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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U
Teguh Parmono Hadi
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Economics, Econometrics & Finance Education

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Journal : Dinamika Akuntansi Keuangan dan Perbankan

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ANALISIS TINGKAT KEBANGKRUTAN SEBELUM DAN SAAT PANDEMI DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE DAN SPRINGATE S-SCORE (STUDI KASUS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2020) Salmaa Rif’at Aadilah; Teguh Parmono Hadi
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8963

Abstract

This study aims to determine the difference in results in predicting bankruptcy using the Altman Z-Score model and the Springate S-Score model, as well as ineasures which model is most accurate in predicting bankruptcy at retail companies at Indonesia. The population used in this study are retail companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a sample of 11 companies. The sampling method used in this study was purposive sampling. The data analysis technique used multiple discriminant analysis. The results showed that there were differences in the results in predicting bankruptcy before and during the pandemic. Based on the two measurement methods used, before the pandemic there were 4 companies that were declared bankrupt and 7 companies that were declared healthy. During the pandemic, 8 companies were declared bankrupt and 3 companies were declared healthy. The bankruptcy model that has the highest level of accuracy is the Springate S-Score.
Co-Authors 08.05.52.0007 Ria Hermitasari 09.05.51.0002 Olga Fatima Da Costa Soares 10.05.51.0069 Rizky Dwiatmoko 10.05.51.0131 Erwin Sinatra 10.05.52.0156 Gilang Pangaribowo 10.05.52.0189 Sri Yenti Naibaho 12.05.51. 0148 Feni Patria Nida, 12.05.51. 0148 12.05.51.0049 Miftalia Nur Adiyati, 12.05.51.0049 12.05.51.0087 Jayanti Liliani, 12.05.51.0087 Afrilenny Marista BR Hombing, 15.05.52.0341 Dyah Permatasari, 12.05.51.0110 Dyah Permatasari, 12.05.51.0110 Moch. Irsad Salmaa Rif’at Aadilah Ulviana Sari, 14.05.52.0064