e-Journal Ekonomi Bisnis dan Akuntansi
Vol 1, No 1 (2014)

Analisis Akurasi Prediksi Kebangkrutan Model Altman Z-Score pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Marcelinda, Sheilly Olivia (Unknown)
-, Hadi Paramu (Unknown)
-, Novi Puspitasari (Unknown)

Article Info

Publish Date
11 Mar 2014

Abstract

This research aimed to analyse the accuracy of the Altman Z -Score bankruptcy prediction model using auditors opinion in companies listed in Indonesia Stock Exchange. The data used in this study were secondary data obtained from the annual financial statements of manufacturing firms during 2010-2012. Selected companies listed in Indonesia Stock Exchange in 2010-2012 and having the independent auditors report were used as a sample. The analytical method used was Altman Z -Score model and comparation between the Altman Z -Score and the auditors opinion . Results of this study showed that the percentage of accuracy of models modified Altman Z -Score 27.96 % . It can be concluded that Altman Z -Score bankruptcy prediction model has a low level of accuracy in predicting bankruptcy of companies listed on the Indonesia Stock Exchange 2010-2012 .

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Journal Info
e-Journal Ekonomi Bisnis dan Akuntansi
Website

Abbrev

e-JEBAUJ

Publisher

Universitas Jember

Subject

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

Description

e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the ...