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All Journal Jurnal Akuntansi Keuangan dan Bisnis
Tesa Rahmita
Politeknik Negeri Padang
Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan Model Pendeteksi Financial Distress Pada Perusahaan Sektor Aneka Industri: - Ferdawati Ferdawati; Reni Endang Sulastri; Tesa Rahmita
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5958

Abstract

This research aims to determine the financial condition of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019, using a purposive sampling method with a total sample of 13 companies. The type of data used is secondary data obtained from the company's financial statements. This study uses 3 models of financial distress analysis, namely the Springate, Grover and CA-Score models. The results of this study indicate that the Springate model predicts that twelve companies are in a state of distress for five consecutive years and one company is in a state that changes from distress to non-distress. The Grover model predicts that four companies are in a state of distress, four companies are in a non-distress condition and five companies are in a fluctuating condition for five consecutive years. The CA-Score model predicts that there are five companies that are in a distress condition, five companies are in a non-distress condition and three companies that are in a fluctuating condition for five consecutive years.
Co-Authors Ferdawati Ferdawati Reni Endang Sulastri