JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Vol 4 No 2 (2019): Jurnal NUSAMBA

KETEPATAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RETAIL DI INDONESIA

Kartikasari Kartikasari (Universitas PGRI Madiun)
Diyah Santi Hariyani (Universitas PGRI Madiun)



Article Info

Publish Date
29 Oct 2019

Abstract

Abstract This study aims to analyze the condition of Financial Distress in retail companies listed on the Indonesian Stock Exchange in 2015-2017 using the Ohlson Model, Fulmer Model, CA-Score Model and Zavgren Model. The data used in this study was secondary data derived from the financial statements of retail companies found on the Indonesian Stock Exchange. The data analysis technique used was inferential statistics and Kruskal-Wallis test. The results of this study indicated that Ohlson's model is best at predicting Financial Distress in retail companies in Indonesia with an accuracy rate of 83.33%, CA-Score Model with 30% accuracy rate, as well as the Fulmer Model and Zavgren Model with an accuracy rate of 0.00 %

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Journal Info

Abbrev

manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Nusamba is a peer review journal published by Department of Management and the media for researchers and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to ...